588 results found

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

On 31 January 2022, the UAE Ministry of Finance announced the introduction of Federal Corporate Tax (CT) in UAE w.e.f. 1 June 2023. While the UAE Federal Tax Authority (FTA) is finalizing the UAE CT regime...

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.

The long wait was finally over on 9 December 2022, when the UAE Federal Tax Authority (FTA) released the final version of the UAE Corporate Tax (CT) law (hereinafter referred...

Since the implementation of Corporate Tax (CT) into the UAE was announced on 31 January 2022, there has been much excitement (good or bad) and curiosity about how it would apply and what it would entail.

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.

April 1, 2025 – Applicable to Tax Periods commencing on or after the 1st of January 2025...

On November 25, 2025, the UAE Ministry of Finance issued two key legislative updates...

In recent years, there has been a significant change in the tax landscape in the Middle East. This article takes an in-depth look at developments specific to transfer pricing...

In our July 2024 edition of GT's regional monthly Tax Newsletter, we provide the latest Tax news updates affecting International Tax, Corporate Tax, Transfer Pricing, and Indirect Taxes in the UAE and across the Middle East region.

UAE has emerged as the world capital of late and is becoming the hub for big corporates to shift their headquarters and operate globally.

The UAE government has passed legislation which will change the shape of the business operating environment in the UAE for years to come.

Corporate tax (CT) is a type of direct tax imposed on the net income or profits generated by companies and other entities through their business activities.

Redomiciliation is a process whereby a company transfers its domicile from its jurisdiction of establishment to another.