276 results found

Article 55 of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses states that Taxable Persons are required to file together with their Tax Return...

The UAE introduced the Economic Substance Regulations (ESR) to restrict harmful tax practices, largely in line with Action Plan 5 of the BEPS Project.

Corporate Tax is a form of direct tax levied in over 90% of the countries across the world.

The United Arab Emirates has officially entered the era of mandatory e-invoicing. In late 2025, the Ministry of Finances ("MoF") issued Ministerial Decision No. 243 of 2025 establishing the new electronic invoicing system...

In the realm of global economic hubs, the United Arab Emirates (UAE) has long stood out as a tax-friendly jurisdiction, fostering an environment conducive to business growth and prosperity.

Crypto currencies are in another bull-market. Many investors have made good gains on Crypto. If you are one of them, you might be looking to cash out some in order to rebalance your portfolio.

This Decision repeals and replaces Ministerial Decision 265 of 2023 sets out which Free Zone activities qualify for 0% corporate tax, clarifies excluded activities, and updates compliance, de minimis, and IP requirements.

The UAE Federal Tax Authority (FTA) has announced that natural persons conducting business activities with a turnover exceeding AED 1 million in 2024 must register for Corporate Tax by 31 March 2025 to avoid a penalty of AED 10,000.

While many organizations perceive their business entity as a legal formality, it's actually the backbone of their operations. Everything from growth potential to tax strategy and governance depends on the entity structure.

The Organization for Economic Co-operation and Development (OECD) has played a key role over the last decade or so with the introduction of key tax policies and proposals...

The guidance reinforces that passive family wealth structures can remain outside the Corporate Tax scope if they meet the Article 17 conditions.

A UAE Family Foundation is not automatically exempt from Corporate Tax. However, it may elect to be treated as tax transparent under Article 17 if it satisfies the Federal Tax Authority’s conditions. The latest guidance clarifies how this applies to trusts, holding structures, asset transfers and family offices.

The Federal Tax Authority (FTA) has introduced amendments effective 1 January 2026 to the following...

The Ministry of Finance issued Ministerial Decision No. 249 of 2025, excluding nicotine-based smoking cessation products from the definition of tobacco and tobacco products under Cabinet Decision No. 52 of 2019 ...

The Ministry of Finance of the United Arab Emirates ("UAE") recently released a Cabinet Decision No. 142 dated 31 December 2024 (the "Decision") introducing a top-up tax for Multinational Enterprises...

On 19 May 2025, the UAE Federal Tax Authority (FTA) issued Decision No. 5 of 2025, outlining new compliance requirements for:

The new UK-UAE Double Taxation Convention (the UK-UAE DTC) entered into force on 25 December 2016 and took effect (broadly) on 1 January 2017.