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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...

Welcome to the new alternative to European Financial Centres; the Middle East! With the United Arab Emirates (UAE) and most commonly referred to Dubai, the Middle East...

The text of the GCC unified agreement for value added tax (VAT) has been published (in Arabic) by the Kingdom of Saudi Arabia.

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.

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

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

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.

On 27 August 2017, the United Arab Emirates (the "UAE") published the text of its domestic Value Added Tax (the "VAT") Law, shortly after releasing the text of its Excise Tax...

The United Arab Emirates (UAE) is a regional trade hub and a key destination for international investors looking to tap the Middle East markets.

For expatriates living in the UAE, succession planning involves more than deciding who should inherit their property. With assets potentially spread across different countries, families must consider how UAE inheritance laws interact with the laws of their home country and what steps are necessary to ensure their wishes are respected.

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.

The UAE Ministry of Finance (MoF) has issued M.D 173/2025 (applicable to tax periods commencing on or after 01st January, 2025) which provides a mechanism for taxable persons holding investment properties...

The UAE Corporate Tax regime's Transfer Pricing framework extends far beyond traditional cross-border transactions, reaching into domestic relationships, family-owned structures, and Free Zone operations.

For organizations with employees working across borders, it's imperative to know the treaty benefits for cross border employees for effective tax planning. In the UAE...