276 results found

Most of us entrepreneurs, business owners, managers or wealthy individuals with interests in multiple locations and with an extensive travel plan, find it hard to clearly identify a single location as "home" and probably have been, ...

The UAE's first Corporate Tax (CT) filing season for calendar-year businesses ended on September 30, 2025.

The BEPS plan was launched during the 2008 financial catastrophe. The notion behind this launch was threefold (i) Firstly, to revise the international tax structure;

The Federal Tax Authority (“FTA”) has issued Public Clarification CTP010, providing guidance on the meaning of “director” and “officer” for the purposes of the UAE Corporate Tax regime.

The UAE Ministry of Finance (MoF) has issued Ministerial Decision No. 96 of 2025 (effective from 1 January 2025) notifying 10% as the minimum percentage of shares that must be floated on a Recognised Stock...

This Decision repeals and replaces Cabinet Decision No. 56 of 2023 and sets out the updated criteria under which a non-resident person is considered to have a nexus in the UAE, particularly in relation to income derived...

As we usher into 2023, the UAE has introduced the eagerly awaitednew tax law, the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (the "CT Law").

The UAE Ministry of Finance (MoF) issued the first-ever Transfer Pricing Guide (TPG) on October 2023 to provide general guidance on the Transfer Pricing regime.

As a region, the Middle East witnesses constant development across a spectrum of financial crime issues.

On 9 December 2022, the UAE released the Corporate Tax (CT) law through Federal Decree No.47 of 2022 (CT law).

On December 30, 2025, the UAE Federal Tax Authority (FTA) released the Advance Pricing Agreements Corporate Tax Guide (CTGAPA1). This guide explains the procedural framework...

Ranked 92nd out of 94 jurisdictions according to their financial complexity, the UAE is the least complex place globally for ‘tax' complexity.

On September 11, 2025, the FTA released Public Clarification EXTP012, setting out how Excise Tax will apply to sweetened drinks from January 1, 2026.

Value Added Tax (VAT) is set to make its debut in the GCC in 2018, regardless of the VAT rate being one of the lowest VAT rates across the globe; its introduction will provide an alternative source of revenue for GC governments and contribute towards regional development.

The Gulf Cooperation Council (GCC) region continues to witness significant tax reforms as governments focus on strengthening their fiscal frameworks and aligning with international standards.

On November 1st, 2024, the Federal Tax Authority (FTA) issued Federal Tax Authority Decision No. 8 of 2024, which sets out the process for correcting errors or omissions in VAT returns.

Transfer Pricing (TP) refers to the pricing of transactions between related entities within the same multinational enterprise (MNE) group.