276 results found

There are numerous practices which are performed openly and legally, which are at the same time, known to harm either the individuals involved in using them or the environment in general.

GCC VAT regimes – State of play 2020 – In June 2016 the six GCC countries (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia (KSA) and the United Arab Emirates (UAE)) signed the GCC VAT Framework...

The Ministry of Finance Decree No. 24 of 2023 (the "Decree") was published in the Official Gazette on 11 January 2023, and entered into force as of 12 January 2023. The Decree amends, adds to and annuls several...

On 8 December 2025, the Federal Tax Authority issued Decision No. 8 of 2025 setting out timelines for tax compliance requirements applicable to certain investment funds and their juridical investors.

This Cabinet Decision has come into effect from the 1st of May 2019.

In an effort to support Excise Tax Registrants during the difficult circumstances caused by COVID-19, the Federal Tax Authority has decided to extend the tax period for businesses registered...

A developing trend in the Middle East is the use of offshore centres for the structuring of master Islamic investment platforms. Such platforms are being established by Shariah compliant financial institutions...

In alignment with the UAE's National Digital Transformation Strategy, the Ministry of Finance has issued amendments to Articles 59 and 60 of the Executive Regulations of Federal Decree-Law No. 8 of 2017...

Over the last few decades, the UAE's has grown from an economy dependent on fishing to among the largest oil exporters in the world.

The UAE has long been recognized as a leading global business hub, renowned for its pro-business policies and investor-friendly environment.

The United Arab Emirates continues to position itself as a leading destination for international businesses seeking to expand or relocate their operations.

The UAE Federal Tax Authority has introduced new supplier verification and supply validation requirements that fundamentally alter VAT compliance obligations. Taxable persons must now implement comprehensive due diligence processes to confirm the authenticity of suppliers and transactions before claiming VAT refunds. This regulatory shift places unprecedented responsibility on businesses to actively validate the legitimacy of their supply chain transactions.

In a ruling reinforcing the principle that "Criminal judgments shall not be based on suspicion or probability, but rather on certainty and conviction" ADG Legal, represented by senior advocate Jaber Al Ameeri, ...

The introduction of corporate tax in 2023 at the federal level in the UAE marked a pivotal shift, triggered by the UAE's diversification strategy and commitment to aligning with global tax standards.

On September 2nd, 2022, the UAE government issued the Cabinet Decision No. 85 of 2022, determining tax residency in the country. It lays down rules which determine as to when a person, whether natural or legal...

Double taxation arises when the same income is taxed in two different jurisdictions, potentially leading to excessive tax burdens for individuals and businesses.

FTA has published its Decision No.4 of 2018 on Tax invoices for vending machines.