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Middle East Tax Alert | UAE | Amendment Of UAE VAT Law No. 16
The UAE VAT Law has been amended through Federal Decree Law No. 16 of 2024 published on September 30, 2024 in the Gazette.
Alvarez & Marsal
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Middle East Tax Alert | UAE Corporate Tax | Qualifying Free Zone Person Regime Updates: UAE Ministerial Decision No. 229 Of 2025
On 3 September 2025, Ministry of Finance ("MoF") released Ministerial Decision No. 229 of 2025 relating to the Qualifying Activities and Excluded Activities under the Qualifying Free Zone Person...Alvarez & Marsal - 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
Revised Tax Penalties For Various Defaults Under UAE VAT Law And Amendments In Executive Regulations
The Federal Tax Authority (FTA) has revised penalties by issuing Decision No. 49/2021 (New Resolution), amending provisions of Cabinet Decision No. 40/2017 (Old Decision)...Nexdigm Private Limited - Article
Tax Invoice Under UAE VAT Law
Article 59 of the VAT Regulations provides a complete format of the Tax Invoice.STA Law Firm - 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
The UAE Tax Environment
The United Arab Emirates has more than 40 free zones across seven emirates, including 20 designated zones with separate laws, regulations and VAT treatment.TMF Group BV - Article
UAE's Tax Residency Law: What Expats Need To Know About Recent Changes
The UAE has long been recognized as a favourable tax destination for individuals and businesses, drawing expatriates worldwide with its strategic location, flourishing economy, and accommodating tax policies.
Dr Hassan Elhais - Article
UAE Corporate Tax: Key Obligations And Compliance Strategies For Businesses
The UAE's corporate tax regime requires businesses to register with the Federal Tax Authority and assess their profits for tax liability.BSA Law - 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 - Article
VAT Public Clarification (Concerned Services)
FTA issues Public Clarification on Concerned Services - Accounting for Output Tax, issuing Tax invoices, and Input Tax recovery.Nexdigm UAE - Article
VAT Updates: Mechanism Of Applying VAT On Gold And Diamonds Between Registrants In The State, Refund Of VAT Paid On Services Provided In Exhibitions And Conferences And Other Updates
Pursuant to Decision No. 3 of 2018, the Federal Tax Authority (FTA) has clarified that for supplies which necessitate the issuance of a tax invoice or tax credit note, such document may not include the physical address of the recipient of goods or services where the mailing address has been included in the tax invoice.Nexdigm Private Limited - Article
What You Need To Know About Corporate Tax On Business Profits In The UAE Starting June 1, 2023
The ministry of finance (MOF) of the United Arab Emirates has recently announced the introduction of a federal corporate tax in the UAE (the 'UAE Corporate Tax'). 'Corporate Tax'...Dr Hassan Elhais - Article
What You Need To Know About Direct Taxation Of Business In The UAE
The UAE has not imposed corporate taxes on profits of most corporations or other businesses historically. That said, the Government of UAE will be introducing corporate tax...Dr Hassan Elhais - Article
VAT Guide For Insurance In UAE: What You Should Know
After a period of much debate as to the application of VAT in the re/insurance industry in the UAE, the UAE Federal Tax Authority (FTA) ...Clyde & Co - Article
Explained: Does Corporate Tax Apply To Freelancers?
‘Corporate Tax' can better be understood as a form of direct tax levied on the net income or profit of a corporation or business entity. It is also commonly referred to as ‘business profit tax'...Dr Hassan Elhais - Article
Alvarez & Marsal Releases Q2 2024 UAE Banking Pulse
Dubai – August 20, 2024 – Leading global professional services firm Alvarez & Marsal (A&M) has released its latest United Arab Emirates (UAE) Banking Pulse for the second quarter of 2024.Alvarez & Marsal - Article
Dubai Art Scene – How To Improve The Picture
This is the first of two articles discussing the challenges that Dubai can overcome to become a global leader in the creative arts.BSA Law - Article
Doing Business In Dubai
Beginning our new series on the legal issues to consider when operating abroad, Alain Farhad, Mark McMahon and Ali Auda look at DubaiMayer Brown
