A Relevant Entity that only undertakes a Holding Company Business will be subject to less stringent economic substance requirements.

Off-Plan property refers to a real estate that is purchased before it is constructed or completed.

The European Union has identified the tax regime for Hong Kong as one of the problematics on account of its fencing features.

Review of accounting policies and financial statements to ensure they are aligned with the best practices.

FATCA is a legislation of the United States of America, which aims to combat tax evasion by the taxpayers in the country. It was enacted in 2010 to increase income tax reporting ...

An exciting start to the year with the announcement of great incentives for key industries in the UAE. The MoF recently announced the introduction of Research and Development (R&D) Tax credits that will begin...

Dubai: The UAE had announced its intention to the introduce value added tax (VAT) in the country starting January 1, 2018

In December 2018, FTA has published a new Public Clarification on the date of supply for directorship services.

The Federal Tax Authority (FTA) has recently issued a public clarification in relation to the recoverability of credit pertaining to Mobile Phones (Phones)...

Before i start, let's assess this scenario: The UAE is the sixth top remittance-sending country in the world, with the country's expatriates sending more than $19 billion (Dh70 billion) in one year...

The United Arab Emirates (UAE) is a global business hub, offering numerous Freezones designed to attract international businesses and foster growth.

The UAE Cabinet Decision 52 of 2017 on the executive regulations (the Executive Regulations) of the Federal Decree Law Number 8 of 2017 on Value Added Tax (the VAT Law) has shed light on the details...

In January 2024, the Federal Tax Authority issued a Corporate Tax Guide focusing on Tax Groups, which helps Taxable Persons to understand the taxation of juridical Resident Persons that form a Tax Group...

The UAE Government earlier this month issued the relevant legislation under Federal Decree Law No. 47 of 2022 on the Taxation of Corporations and Businesses...

With the impending VAT rollout in the UAE in just under seven months, there's much to discuss about how technology could support businesses, revenue officials and taxpayers.

The UAE offers lots of opportunities for universities looking to establish an international campus. With a thriving education sector, it remains a draw for investors ...

The inaugural year of Economic Substance Regulations (Regulation) in UAE is proving to be a testing time for most businesses across the UAE.

United Arab Emirates (UAE) is a civil law jurisdiction. The Federal Constitution apportions powers between the federal government (based in Abu Dhabi) and the seven constituent emirates.

The UAE Federal Tax Authority (FTA) has issued Decision No. 6 of 2025 regarding ‘Standards, Controls and Procedures for Dealing with Shortage Within the Designated Zone due to the Natural Characteristics...

The UAE has introduced targeted amendments to its VAT framework through Federal Decree-Law No. 16 of 2025, effective 1 January 2026, reinforcing the country’s ongoing efforts to strengthen tax compliance, improve clarity across sectors, and align the VAT regime with evolving business practices.