Article
How The UAE's Updated VAT Executive Regulation Could Impact Your Business
The United Arab Emirates (UAE) VAT Executive Regulations have been amended, with changes effective from 15 November 2024.
BSA Law
- Article
How Will Corporate Tax Changes Affect Businesses In UAE Free Zones vs Mainland Entities
The UAE has established itself as a global business hub, attracting investors and corporations worldwide. A critical component of its appeal has been the differential treatment of businesses in free zones...BSA Law - Article
Middle East Tax Alert | UAE | Corporate Tax Public Clarification – First Tax Period Of A Juridical Person – Key Observations & Takeaways
In July 2024, the Federal Tax Authority ("FTA") published a Corporate Tax ("CT") Public Clarification on the first Tax Period of a juridical person ("Public Clarification").Alvarez & Marsal - Article
Middle East Tax Alert | UAE | Excise Tax Refund For Non-registered Businesses
The Federal Tax Authority (FTA) in the UAE has released three comprehensive user manuals detailing the procedure for non-Excise registered businesses...Alvarez & Marsal - Article
Recent Updates In Respect Of UAE Corporate Tax
Corporate Tax (CT) has now commenced for the majority of taxable persons in the UAE. Apart from the main Federal Decree-Law No. 47 of 2022 (the CT Law), various other Ministerial, Cabinet and FTA Decisions have been released to supplement the CT Law (the Decisions).Hadef & Partners - Article
Tax Street – July 2023 - A Flagship Publication That Captures Key Developments In The Areas Of Tax And Regulatory Environment
We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation...Nexdigm Private Limited - Article
UAE Corporate Tax: Who Is Considered A Qualifying Free Zone Person?
The UAE has recently introduced the corporate tax law, reshaping the nation's fiscal landscape. This comprehensive article focuses on free zone persons—juridical entities within free zones...BSA Law - Article
UAE VAT Updates: VAT Benefit Extended To Three Additional Free Zones, Public Clarification On VAT Treatment Of Compensation-Type Payments, Eligible Goods For Profit Margin Scheme And Supply Of Labor Accommodation
In continuance to the Cabinet Decision (59) of 2017 with regards to designated zones, the Federal Tax Authority (FTA) has recently added three free-zones under the category of designated zones.Nexdigm Private Limited - Article
Understanding How Non-Resident Persons Create Nexus In The UAE For Corporate Tax Purposes
A major update for international investors, the UAE Ministry of Finance has issued Cabinet Decision No. 35 of 2025 on the Determination of a Non-Resident Person's Nexus in the UAE for the purposes...BSA Law - Article
VAT 2.0: How The UAE's Updated Vat Executive Regulation Could Impact Your Business?
The UAE's recent update to its Value-Added Tax (VAT) Executive Regulation under Federal Decree-Law No. 8 of 2017 introduces several significant changes that businesses across various sectors must pay attention to.BSA Law - Article
FTA Announces Mandatory UAE Pass-Based Login On The EmaraTax Portal From September 2024
Following recent updates to the EmaraTax portal, the Federal Tax Authority (FTA) has introduced the option to sign up/login to the EmaraTax account via UAE Pass...Nexdigm Private Limited - Article
No Tax Penalties Without Federal Tax Authority Public Clarification – Rules The Dubai Tax Dispute Resolution Committee
In various decisions issued by the (second) Tax Dispute Resolution Committee of Dubai, the Committee ordered that tax obligationsWasel & Wasel - Article
Tax Strategies For Expats In UAE
The United Arab Emirates ("UAE") has long enjoyed a reputation as a tax-efficient destination for both individuals and businesses. Its strategic location, flourishing economy...BSA Law - Article
What Are The Benefits Of Adding The UAE Into Your International Corporate Structure – A Case Study
In recent years, the UAE has positioned itself as one of the leading destinations for corporate structuring thanks to its versatility of structuring options, favorable operating environment...Loggerhead Partners - Article
How To Get UAE Residency?
The United Arab Emirates attracts thousands of applicants per year with its tax-exempt business environment. You can become a resident of the Emirates through business incorporation.Discus Holdings - Article
Cabinet Decision No. 174 Of 2025: Introduction Of APA Fees Into The FTA Service Framework
Cabinet Decision No. 174 of 2025 introduces targeted but significant updates to the schedule of fees charged by the Federal Tax Authority (FTA) under Cabinet Decision No. 65 of 2020.
Habib Al Mulla & Partners - Article
Middle East Tax Alert | UAE | Guidance On Input Tax Apportionment
The Federal Tax Authority (FTA) has published a guide on Input Tax Apportionment (VATGIT1). The guide provides further clarity on the mechanism for recovering Input Tax where taxable persons make both taxable...Alvarez & Marsal - Article
MIDDLE EAST TAX ALERT | UAE | Latest VAT Law Amendments For The Upcoming UAE E-Invoicing Implementation
The UAE Ministry of Finance (MoF) has published the amended VAT Executive regulations (Cabinet Decision No. 100 of 2025 to the Federal Decree Law No. 8 of 2017)...Alvarez & Marsal - Article
Tax Issues To Consider During A Business Sale
Selling a business in the UAE involves complex tax considerations that can significantly impact your final proceeds. This guide examines the critical tax implications of share sales versus asset sales, participation exemptions, deal structures, and timing issues that founders and business owners must understand before entering negotiations.Gateley Legal - Article
UAE Federal Tax Authority Releases Public Clarification On Corporate Tax Treatment Of Family Wealth Management Structures
On 19 September 2025, the Federal Tax Authority issued a Public Clarification (CTP008) detailing the corporate tax treatment of family wealth management structures.
Atoz Tax Advisers
