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A Tax Residency Certificate is an official document issued by the UAE Federal Tax Authority that certifies that an individual or a company is a resident in the United Arab Emirates for a given tax year.

Renowned author and entrepreneur, Mark Twain, once said, ‘tax is a fine for doing well; whereas, a fine is a tax for doing wrong.'

The Federal Tax Authority (FTA) recently issued two Public Clarifications under UAE VAT law that discuss the VAT treatment on...

The UAE Federal Tax Authority introduced a VAT of 5% in January 2018, and launched Tax Free Shopping in Q4 2018.

Transfer Pricing (TP) is a set of rules that govern intercompany transactions and how they are treated from a corporate income tax point of view.

Cabinet Decision No. 153 of 2025 introduces a targeted Reverse Charge Mechanism applicable to the local supply of Metal Scrap between VAT registered persons in the UAE.

Insurers have historically been reluctant to provide coverage on tax matters for deals in the Middle East, often excluding tax altogether from insurance policies.

The UAE Federal Tax Authority's has published the Private Clarifications-Tax Procedures – (TPGPC1) Guide which provides guidance on...

Choosing between an SPV, holding company and foundation in the UAE depends on what you need the structure to achieve. An SPV can isolate specific assets, a holding company can bring businesses under common ownership, while a foundation can support long-term family wealth and succession planning.

The Federal Tax Authority (FTA) recently issued a detailed Corporate Tax Guide on Small Business Relief (SBR). The summary of the same is captured...

In April 2019, the UAE published its first Economic Substance Regulations (ESR) through Cabinet Decision No. 31 of 2019.

The UAE Ministry of Finance (MoF) has issued Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System (EIS) and Ministerial Decision...

'The Federal Tax Authority has announced the time-limit for companies to register for VAT in the UAE.'

You may have seen the media headlines about Qatar's new Excise Tax – dubbed a "sin tax" – which saw the price of alcohol, sugary drinks and tobacco in the country as much as double overnight.

The United Arab Emirates ("UAE") has significantly enhanced its legislative framework for the exchange of information for tax purposes through the issuance of Cabinet Resolution No. 209 of 2025.

The Ministry of Finance has formally introduced the Electronic Invoicing System, establishing the legal and operational framework for mandatory issuance, transmission...

This year-end tax report for the Gulf Cooperation Council (GCC) provides an overview of the most significant tax developments in the region under the following three categories: