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

Understanding the MAP Process: A Guide for UAE Taxpayers The UAE Ministry of Finance (MoF) has recently published formal guidance on the...

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

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

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.

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.

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 Small Business Relief (SBR)  is a provision under the UAE Corporate Tax Law  that allows eligible small businesses to benefit from...

Key Differences Between Related Parties and Connected Persons in UAE Transfer Pricing Regulations In the UAE Corporate Tax and Transfer...

Not all businesses in the UAE are required to comply with the full scope of transfer pricing documentation and reporting requirements....

Transfer Pricing 101 in UAE

Elections for tax purposes - what is tha and how to apply

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

The Eid Al Etihad celebration is coming, and we have some more joyful days off to spend time with family, relax, reflect on personal...

On November 11th, 2024, the United Arab Emirates' Federal Tax Authority (FTA) took a significant step forward in facilitating the tax...

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

On May 20th, the Federal Tax Authority (FTA) released a long-awaited and highly anticipated tax guide that focuses specifically on the...

Federal Tax Service held a conference earlier in May to increase SMEs awareness on the corporate income tax matters. You can find video...