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The Federal Tax Authority (FTA) issued a statement on 5th October 2025 expressing its gratitude and appreciation to the large number of Corporate Taxpayers who have achieved high compliance rates.

Cabinet Decision No. (74) of 2023 on the Executive Regulation of Federal Decree-Law No. (28) of 2022 on Tax Procedures (New Executive Regulation) was issued...

The evolution of tax in the GCC is noteworthy, shaped by rapid economic and regulatory change. Historically, the landscape was simpler, with legacy regimes...

Transfer Pricing ("TP") provisions were introduced in the UAE along with the Corporate Tax Law. Article 34 of the Corporate Tax Law requires that transactions or arrangements...

As the end of summer approaches, we are delighted to bring to you the first edition of our A&M Tax & Customs Newsletter.

The General Authority for Zakat and Tax (GZAT) in the Kingdom of Saudi Arabia (KSA) has announced a number of measures to assist businesses overcome the difficulties arising from the COVID-19 pandemic.

The decision introduces a reverse charge mechanism for supplies of precious metals (diamonds, pearls, rubies, sapphires, emeralds) precious stones, and jewellery predominantly made of these elements.

The UAE legislature has moved swiftly towards the implementation of a comprehensive set of laws to lay the platform for the introduction of taxation in the UAE.

Corporation tax was first introduced in the United Arab Emirates (UAE) on 10 October 2022 with the publication of the Corporate Tax Law (Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses).

The UAE continues to strengthen its tax governance framework through amendments to Cabinet Decision No. 74 of 2023 on the Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures, and its amendments...

A new decision effective from the 1st of June 2019 has been released on the maximum amount of cash VAT refunds allowed under the Tourist Refund Scheme (‘TRS')

With the expansion of international business activities and investments, determining tax residency has become an important matter for individuals and companies that have transactions or sources of income in more than one country.

The GCC Common VAT Agreement and the GCC Common Excise Agreement contain the substantial provisions governing the fiscal system in the region.

The Federal Tax Authority has issued an updated Corporate Tax Guide on the Taxation of Family Foundations for 2026, introducing important clarifications to the UAE Corporate Tax regime. The new guidance addresses previously uncovered areas including asset transfers, tax basis adjustments, fiscal transparency limitations, and multi-family ownership arrangements, providing greater certainty for family wealth structures operating under UAE tax law.

Periods of geopolitical uncertainty often prompt businesses to reassess how external disruptions may affect their legal and operational obligations

25 degrees in December, no personal income tax, efficient administration, and companies incorporated within days. The UAE continues to attract entrepreneurs from around the world.

The concept of a Jersey Foundation finds its legislative roots in the Foundations (Jersey) Law 2009, enacted to fill a legal and structural gap between common law trusts and civil law foundations.