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  • Article

    Corporate Income Tax Disputes Under The New UAE Federal Decree-Law No. 47/2022 On The Taxation Of Corporations And Businesses

    The new UAE law on taxation of corporate ("Corporate Tax Law") and business income was promulgated on 03 October 2022 and applies to tax periods commencing on or after 01 June 2023.
    United Arab EmiratesTax
    Wasel & Wasel
    Wasel & Wasel
  • Article

    Destination UAE

    TMF Group, in association with ACCA, looks at the big issues that are facing businesses planning to set up or expand in the United Arab Emirates.
    United Arab EmiratesTax
    TMF Group BV
    TMF Group BV
Article

Middle East Tax Alert | Uae | Navigating International Tax Disputes: A Closer Look At The Uae's Mutual Agreement Procedure Guidance

In late June 2025, the United Arab Emirates ("UAE") Ministry of Finance ("MoF") released official and updated guidance on the Mutual Agreement Procedure ("MAP"). A MAP is a treaty-based framework that enables taxpayers to resolve double...
United Arab EmiratesTax
Alvarez & Marsal
Alvarez & Marsal
  • Article

    Transfer Pricing And Intangibles

    We highlight below a few key attributes of intangibles from a Transfer Pricing ("TP") perspective.
    United Arab EmiratesTax
    Crowe
    Crowe
  • Article

    UAE Corporate Tax: Understanding Who Is Taxable, Exempt And Qualifying Free Zone Person

    The UAE is introducing a Corporate Tax regime, aligning with global trends towards a minimum corporate tax rate. Ahead of the regime becoming effective in June this year, businesses...
    United Arab EmiratesTax
    TMF Group BV
    TMF Group BV
  • Article

    UAE E-Invoicing: A New Chapter In Digital Tax Compliance

    The UAE is once again demonstrating its forward-thinking approach to governance and innovation—this time through the rollout of e-invoicing...
    United Arab EmiratesTax
    Premier Brains Global
    Premier Brains Global
  • Article

    VAT In The UAE And Saudi Arabia - The Impact On IP Owners

    With Value added tax (VAT) set to be introduced in the UAE and Saudi Arabia, this guide summarises the circumstances in which we will, and will not, be required to charge VAT to our clients.
    United Arab EmiratesTax
    Clyde & Co
    Clyde & Co
  • Article

    What Does "Wholly And Exclusively For The Purpose Of The Taxable Person's Business" Mean?

    Section 28 of the UAE Corporate Tax law prescribes that to be deductible in the UAE, "Expenditure incurred wholly and exclusively for the purpose of the Taxable Person's Business...
    United Arab EmiratesTax
    GGI | Global Alliance
    GGI | Global Alliance
  • Article

    What To Expect On 9% Corporate Tax In The UAE In 2023?

    The year of 2023 is going to witness a sweep of legislative reforms in the UAE.
    United Arab EmiratesTax
    Dr Hassan Elhais
    Dr Hassan Elhais
  • Article

    Five New Industry Clusters in Dubai’s Tecom as it Realigns 11 Business Parks into Five

    Setting up business in a UAE free zone carries many advantages for overseas investors. Perhaps most importantly, it enables foreigners 100% ownership, zero corporate taxes and repatriation of profits.
    United Arab EmiratesCorporate/Commercial Law
    Hadef & Partners
    Hadef & Partners
  • Article

    Wealth Preservation In An Ever-Changing Environment

    Maintaining composure in turbulent times is not easy, especially when our financial security and economic stability are affected.
    United Arab EmiratesWealth Management
    Loggerhead Partners
    Loggerhead Partners
  • Article

    An Overview Of The Applicability Of VAT Legislation

    Value Added Tax (VAT) was introduced in the United Arab Emirates upon the issuance of Federal Decree Law Number 8 of 2017 and was implemented just as the year 2018 was heralded. Value Added Tax...
    United Arab EmiratesTax
    STA Law Firm
    STA Law Firm
  • Article

    UAE VAT Laws And Export Of Services

    With VAT still being a fairly new concept in the UAE, the following article delves into the general principles contained within the VAT Laws and goes into detail on what the law says about the Export of Services from the UAE.
    United Arab EmiratesTax
    BSA Law
    BSA Law
  • Article

    VAT Deregistration In UAE

    Value Added Tax (VAT) is an important part of the tax system in the United Arab Emirates (UAE). Introduced in 2018, the current standard UAE VAT rate
    United Arab EmiratesTax
    The Sovereign Group
    The Sovereign Group
  • Article

    KSA Guideline For Taxation Of Software Payments: Key Observations & Takeaways

    In January 2024, Saudi Arabia's Zakat, Tax and Customs Authority (ZATCA) released a comprehensive guideline on the tax treatment of different software payments resulting from transactions...
    United Arab EmiratesTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Avoiding Double Taxation In The UAE: Unilateral Relief And Treaty Based Relief Compared

    In an increasingly globalised economy, businesses often operate across borders, generating income in multiple jurisdictions.
    United Arab EmiratesTax
    Habib Al Mulla & Partners
    Habib Al Mulla & Partners
  • Article

    Bad Debt Relief Under UAE VAT In Times Of Economic Strain: A Detailed Perspective On Article 64

    The current geopolitical climate, shaped in part by the ongoing tensions has introduced a heightened degree of uncertainty into regional and global markets. Businesses across the Middle East...
    United Arab EmiratesTax
    Habib Al Mulla & Partners
    Habib Al Mulla & Partners
  • Article

    BSA Expert Perspective: What Does UAE Corporate Tax Law Mean For HNWI

    In recent years, the United Arab Emirates ("UAE") has embarked on a significant shift in its fiscal landscape by implementing a federal tax on corporations and businesses.
    United Arab EmiratesTax
    BSA Law
    BSA Law
  • Article

    Consolidated Technical And Operational Update On UAE Electronic Invoicing

    The Ministry of Finance has issued a series of publications to support the implementation of the Electronic Invoicing System in the United Arab Emirates.
    United Arab EmiratesTax
    Nexdigm UAE
    Nexdigm UAE
  • Article

    Coping With Saudization – Relocating Functions To The United Arab Emirates

    Saudization, officially known as the Saudi nationalization scheme, is a workforce nationalization program in the Kingdom of Saudi Arabia that is designed to attract Saudi nationals to-wards the private sector.
    United Arab EmiratesTax
    SCHLÜTER GRAF Legal Consultants
    SCHLÜTER GRAF Legal Consultants
  • Showing 301–320 of 587 results

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