276 results found

In late June 2025, the United Arab Emirates ("UAE") Ministry of Finance ("MoF") released official and updated guidance on the Mutual Agreement Procedure ("MAP"). A MAP is a treaty-based framework that enables taxpayers to resolve double...

The UAE is introducing a Corporate Tax regime, aligning with global trends towards a minimum corporate tax rate. Ahead of the regime becoming effective in June this year, businesses...

The UAE is once again demonstrating its forward-thinking approach to governance and innovation—this time through the rollout of e-invoicing...

The Federal Tax Authority (‘FTA') in October has issued a public clarification on providing Business-to-Business supplies of Healthcare Services. The clarification discusses in detail the ...

On 24 October 2024 the UAE's Federal Tax Authority (FTA) issued a new Corporate Tax (CT) guide on Real Estate Investment for Natural Persons (the Guide).

On 30 May 2025, the UAE Federal Tax Authority ("FTA") issued Public Clarification VATP044, shedding light on the obligations surrounding output tax accounting...

Headquartered in the UAE, the client is a global leader in aquaculture and pet nutrition and has had a longstanding association with Nexdigm.

The Ministry of Finance has issued Ministerial Decision No. 229 of 2025, replacing Ministerial Decision 265 of 2023 on Qualifying and Excluded Activities for the purposes of claiming the benefits of Qualifying Free Zone Person (QFZP) regime.

Recently, the United Arab Emirates ("UAE") Federal Tax Authority ("FTA") launched a key initiative waiving the Administrative Penalty for the late submission...

The Dubai Free Zones Council (DFZC) has introduced the Free Zone One Passport initiative, a landmark regulatory reform that fundamentally changes how businesses operate across Dubai's network of free zones

The UAE's Federal Tax Authority (FTA) recently released a guide in August 2023 that will help navigate the Corporate Tax Registration of juridical persons.

In an effort to promote transparency and encourage compliance, Dubai Customs has issued Customs Policy No. (58/2024) on the Voluntary Disclosure System for businesses registered with Dubai Customs.

In a landmark ruling in the case of Hyatt International Southwest Asia Ltd. (Hyatt), the Supreme Court has held that a foreign company can be considered to have a Permanent Establishment...

If you are operating an onshore or offshore entity in a "no or only nominal tax jurisdiction" (referred to hereinafter as a "noon"), which amongst others, holds shares or licenses

When you're setting up a business in Dubai, one of the first things you need to get right is the legal structure.

On 23 April 2025, the UAE's Federal Supreme Court issued a significant judgment in Administrative Appeal No. 337 of 2025 (Tax), clarifying the scope of administrative penalties under Article 24(4)...

The Federal Tax Authority (FTA) has released a Public Clarification No. TAXP007 on Tax Procedures, which provides grace period for registrants1 to amend information related to their tax records available with the FTA...

Recently, the UAE Federal Tax Authority has activated the Pillar Two registration functionality on the Emara Tax portal.