276 results found

In January 2024, the Federal Tax Authority issued a Corporate Tax Guide focusing on Tax Groups, which helps Taxable Persons to understand the taxation of juridical Resident Persons that form a Tax Group...

The UAE has introduced targeted amendments to its VAT framework through Federal Decree-Law No. 16 of 2025, effective 1 January 2026, reinforcing the country’s ongoing efforts to strengthen tax compliance, improve clarity across sectors, and align the VAT regime with evolving business practices.

A new year brings New Year's Resolutions. With corporate tax laws and guides still being drafted and published as we speak, making smart tax moves now brings benefits in uncertain times.

The Federal Tax Authority (FTA) has issued a comprehensive guide on "Determination of Taxable Income," which provides an overview of the adjustments required to be made to the accounting...

As you may be aware, Foreign Account Tax Compliance Act (FATCA) and Common Reporting Standard (CRS) reporting is an annual compliance requirement in the UAE.

Tax domicile certificate is a certificate issued for eligible government entities, companies and individuals to take advantage of agreements of double taxation avoidance on income signed by the UAE.

The FTA of the UAE has issued a Public Clarification No. VATP017 clarifying the FTA position, about interpretation of Article 55 of the Federal Decree-Law No. 8 of 2017 on Value Added Tax, regarding time-period ...

The Federal Tax Authority (FTA) has issued Federal Tax Authority Decision No. 3 of 2024 which shall be effective from 1 March 2024 and specifies timelines...

The UAE has established comprehensive regulations to determine tax residency for individuals and businesses operating within its borders.

Beginning of July, the United Arab Emirates ("UAE") Federal Tax Authority ("FTA") issued a Corporate Tax Public Clarification regarding the Waiver of Administrative Penalty...

A Relevant Entity that only undertakes a Holding Company Business will be subject to less stringent economic substance requirements.

In the framework of the constant efforts deployed by the United Arab Emirate (UAE) towards tax transparency and international tax cooperation, the Ministry of Finance...

The Gulf Cooperation Council ("GCC") countries, traditionally known for their low-tax environments, have undergone significant transformations in their tax regimes...

In July 2024, the Federal Tax Authority ("FTA") published a Corporate Tax ("CT") Public Clarification on the first Tax Period of a juridical person ("Public Clarification").

We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation...

The UAE has recently introduced the corporate tax law, reshaping the nation's fiscal landscape. This comprehensive article focuses on free zone persons—juridical entities within free zones...

A major update for international investors, the UAE Ministry of Finance has issued Cabinet Decision No. 35 of 2025 on the Determination of a Non-Resident Person's Nexus in the UAE for the purposes...