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Client Briefing Note: MoF Ministerial Decision No.229 / 2025
DISCLAIMER: The information provided below is for general information purposes only and should not be considered as a financial or legal advice. You should consult with a legal or licensed financial advisor before making any decisions on the topic highlighted. 1. Background & Scope MD 229 of 2025, issued 3 September 2025 by the UAE Ministry of Finance, formally replaces Ministerial Decision No. 265 of 2023 in respect of Qualifying and Excluded Activities under the QFZP (Qua
Sep 10, 20253 min read


UAE Ministry of Finance Guidance on Mutual Agreement Procedure (MAP)
Understanding the MAP Process: A Guide for UAE Taxpayers The UAE Ministry of Finance (MoF) has recently published formal guidance on the...
Jun 27, 20255 min read
Key Highlights from the 2024 FTA Annual Report
Client Briefing Note: Key Highlights from the 2024 Annual Report by the UAE Federal Tax Service 1. Strategic Objectives & Tax Sector Development The report outlines the FTA’s commitment to enhancing the UAE’s tax ecosystem. This will be achieved through digital transformation, stakeholder awareness, and robust enforcement of VAT, excise, and the newly implemented corporate tax regimes. 2. Corporate Tax Rollout & Milestones Although corporate tax was launched in mid-2023, it r
Jun 9, 20253 min read
New FTA’s Public Clarification on the UAE corporate tax treatment of REIT investors
DISCLAIMER: The information provided below is for general information purposes only and should not be considered as a financial, tax, legal or other advice. You should consult with a professional advisor before making any decisions on the topic highlighted. CLIENT BRIEFING NOTE Subject: Taxation of Investors in Exempt REITs under UAE Corporate Tax Law Date: May 2. 2025 Effective From: 1 January 2025 Reference: FTA Public Clarification CTP005 1. Purpose of the Briefing This
May 2, 20254 min read


New Corporate Tax Guide: Interest Deduction Limitation Rules
DISCLAIMER: The information provided below is for general information purposes only and should not be considered as a financial, legal, tax or other advice. You should consult with a professional advisor before making any decisions on the topic highlighted.
Apr 9, 20253 min read


VAT Public Clarification
DISCLAIMER: The information provided below is for general information purposes only and should not be considered as a financial, legal, tax or other advice. You should consult with a professional advisor before making any decisions on the topic highlighted.
Mar 17, 20252 min read


Key Challenges for Completing UAE Corporate Income Tax Return
DISCLAIMER: The information provided below is for general information purposes only and should not be considered as a financial, legal, tax or other advice. You should consult with a professional advisor before making any decisions on the topic highlighted.
Mar 3, 20254 min read


Ultimate Guide For Small Business Tax Relief
The Small Business Relief (SBR) is a provision under the UAE Corporate Tax Law that allows eligible small businesses to benefit from...
Jan 30, 20252 min read
Related Party or Connected Person?
Key Differences Between Related Parties and Connected Persons in UAE Transfer Pricing Regulations In the UAE Corporate Tax and Transfer...
Jan 30, 20251 min read


Transfer Pricing Thresholds: What You Should Be Aware
Not all businesses in the UAE are required to comply with the full scope of transfer pricing documentation and reporting requirements....
Jan 30, 20253 min read


Clarifying Transfer Pricing Requirements in the UAE in 2025
Transfer Pricing 101 in UAE
Jan 28, 20253 min read


Elections For Corporate Income Tax Return: A Guide for Businesses
Elections for tax purposes - what is tha and how to apply
Jan 28, 20253 min read
The Latest VAT Rules Amendments for Precious Metals and Stones Dealers.
DISCLAIMER: The information provided below is for general information purposes only and should not be considered as a financial, legal, tax or other advice. You should consult with a professional advisor before making any decisions on the topic highlighted. According to the press, The UAE Ministry of Finance announced on Friday that it is expanding the application of the reverse charge mechanism to include precious metals and stones among VAT-registered businesses in the UA
Jan 12, 20252 min read


Books We Read...
The Eid Al Etihad celebration is coming, and we have some more joyful days off to spend time with family, relax, reflect on personal...
Dec 1, 20242 min read
FTA Issued The Guide For Completing Corporate Income Tax Return (& others)
On November 11th, 2024, the United Arab Emirates' Federal Tax Authority (FTA) took a significant step forward in facilitating the tax...
Nov 30, 20243 min read
Sep 20, 20240 min read


New Tax Guidance and Public Clarifications of The Federal Tax Service
DISCLAIMER: The information provided below is for general information purposes only and should not be considered as a financial, legal, tax or other advice. You should consult with a professional advisor before making any decisions on the topic highlighted. The Federal Tax Authority (FTA) consistently showcases its inclusive and supportive role in establishing transparent and well-defined corporate tax practices. This commitment aims to eliminate potential ambiguities that
Aug 1, 20242 min read
LONG AWAITED FTA TAX GUIDE
On May 20th, the Federal Tax Authority (FTA) released a long-awaited and highly anticipated tax guide that focuses specifically on the...
May 22, 20241 min read
FTA HELD TAX AWARENESS EVENT FOR SME
Federal Tax Service held a conference earlier in May to increase SMEs awareness on the corporate income tax matters. You can find video...
May 18, 20241 min read
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