Pillar Two Merger A Year Case Study
Pillar Two Case Study: Can an MNE Group Fall Within the UAE DMTT Scope in the Year of Its Merger? A Conflict Between the Legislation...
Articles
Content
𝐖𝐢𝐥𝐥𝐨𝐰 𝐓𝐚𝐱 & 𝐋𝐞𝐠𝐚𝐥 𝐢𝐬 𝐭𝐡𝐞 𝐚𝐮𝐭𝐡𝐨𝐫 𝐨𝐟 𝐭𝐡𝐞 𝐜𝐡𝐚𝐩𝐭𝐞𝐫 𝐨𝐧 𝐭𝐡𝐞 𝐔𝐀𝐄 𝐢𝐧 𝐭𝐡𝐞 𝐢𝐧𝐭𝐞𝐫𝐧𝐚𝐭𝐢𝐨𝐧𝐚𝐥 𝐠𝐮𝐢𝐝𝐞 𝐋𝐞𝐠𝐚𝐥 500: 𝐓𝐚𝐱 𝐂𝐨𝐦𝐩𝐚𝐫𝐚𝐭𝐢𝐯𝐞 𝐆𝐮𝐢𝐝𝐞!
🔥 𝐖𝐢𝐥𝐥𝐨𝐰 𝐓𝐚𝐱 & 𝐋𝐞𝐠𝐚𝐥 𝐢𝐬 𝐭𝐡𝐞 𝐚𝐮𝐭𝐡𝐨𝐫 𝐨𝐟 𝐭𝐡𝐞 𝐜𝐡𝐚𝐩𝐭𝐞𝐫 𝐨𝐧 𝐭𝐡𝐞 𝐔𝐀𝐄 𝐢𝐧 𝐭𝐡𝐞 𝐢𝐧𝐭𝐞𝐫𝐧𝐚𝐭𝐢𝐨𝐧𝐚𝐥 𝐠𝐮𝐢𝐝𝐞 𝐋𝐞𝐠𝐚𝐥 500: 𝐓𝐚𝐱 𝐂𝐨𝐦𝐩𝐚𝐫𝐚𝐭𝐢𝐯𝐞 𝐆𝐮𝐢𝐝𝐞!⚡ We are...
News
TAXP010 and Corporate Tax Designated Zones: has the FTA narrowed the concept?
On 2 October 2026, the Federal Tax Authority published Public Clarification TAXP010, “Free Zones and Designated Zones for Tax Purposes”. The clarification is useful for...
Articles
𝐖𝐢𝐥𝐥𝐨𝐰 𝐓𝐚𝐱 & 𝐋𝐞𝐠𝐚𝐥 in the 𝐋𝐚𝐰 𝐌𝐢𝐝𝐝𝐥𝐞 𝐄𝐚𝐬𝐭 𝐀𝐰𝐚𝐫𝐝𝐬
💜 We are happy to share great news: 𝐖𝐢𝐥𝐥𝐨𝐰 𝐓𝐚𝐱 & 𝐋𝐞𝐠𝐚𝐥 was shortlisted for the annual award celebrating the brightest achievements in the legal...
News
UAE VAT Alert: Stricter Conditions for Input VAT recovery on Employee Benefits from 1 October 2026
As we explained in our earlier alert, following the amendment to Article 53(1)(c)(2) of the VAT Executive Regulation, an employment contract or documented company policy...
Alerts
Analytics
Digest August – September 2026
Dear Colleagues, We are pleased to present the latest issue of our monthly digest of tax and legal news from the GCC, covering the most...
Analytics
Digests
One partnership, one declaration? Confirming Foreign Partnership transparency under UAE Corporate Tax
With 30 September 2026 approaching (the Corporate Tax filing deadline for Taxable Persons whose financial year ended on 31 December 2025) the question is now...
Articles
Explicitly Conditional Taxes and the Initial Phase of International Activity Exclusion
A conflict between paragraph 118.5.1 and paragraph 118.51 of the Commentary on Article 10.1, and what it means for the Gulf On 11 September 2026...
Articles