Middle East: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

UAE VAT Law Amended: Critical Implications For Pending And Rejected Tax Refund Requests, And Other Amendments

On 01 October 2025, the UAE issued Federal Decree-Law No. 16 of 2025, introducing targeted amendments to Federal Decree-Law No. 8 of 2017 on Value Added Tax. Although the new Decree-Law spans barely two pages...

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

Cabinet Decision No. 174 Of 2025: Introduction Of APA Fees Into The FTA Service Framework

Cabinet Decision No. 174 of 2025 introduces targeted but significant updates to the schedule of fees charged by the Federal Tax Authority (FTA) under Cabinet Decision No. 65 of 2020.

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

Recent Cabinet Decisions Issued For Changes In Administrative Penalties And Levy Of Penalties For E-invoicing Related Non-compliances

Stated as per UAE VAT Law update are "As part of its ongoing efforts to strengthen tax governance and promote digital compliance, the UAE has issued Cabinet Decisions No. 106 and 129 of 2025.

United Arab Emirates Tax

Nexdigm UAE

UAE Tax Procedures Updates: Key Amendments Effective 1 January 2026

On 1 October 2025, the United Arab Emirates promulgated Federal Decree-Law No. 17 of 2025 and Federal Decree-Law No. 16 of 2025, which introduce substantial modifications to tax procedures...

United Arab Emirates Tax

A

ATOZ

UK vs UAE Tax: What It Means For British Businesses In 2025 And Beyond

United Arab Emirates Tax

HA

HAS Law Firm

What Does "Wholly And Exclusively For The Purpose Of The Taxable Person's Business" Mean?

United Arab Emirates Tax

GGI Global Alliance

MIDDLE EAST TAX ALERT | UAE | Significant Amendments To UAE VAT Law And Tax Procedures Law

United Arab Emirates Tax

AM

Alvarez & Marsal

Dubai'de Şirket Kuruluşu ve Vergi Avantajları

United Arab Emirates Tax

EP

Esenyel Partners

Legal Analysis Of Federal Decree-Law No. 17 Of 2025 Amending The Tax Procedures Law

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

Non-Resident Persons And Corporate Tax In The UAE: Permanent Establishments, Nexus And State Sourced Income

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

Avoiding Double Taxation In The UAE: Unilateral Relief And Treaty Based Relief Compared

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

UAE Tax Updates (October, 2025)

United Arab Emirates Tax

BA

BSA Law

Tax Rules For Digital Services Provided In Egypt

Ai

Andersen in Egypt

Middle East Tax Alert | Uae | Cabinet Decision No. 129 Of 2025 | Penalties

United Arab Emirates Tax

AM

Alvarez & Marsal

From FAFT Grey List To Vara Compliance: How The UAE Strengthened Its AML/CFT Framework For A Digital Future

United Arab Emirates Government

DV

Dolce Vita Advisors

Administrative Penalties In The UAE: The 2025 Reform And The Shift Toward A Unified Tax Penalty Regime

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

[Live] Doing Business In Real Estate Across India & UAE: Incentives, Taxes & Regulatory Challenges (Video)

United Arab Emirates Real Estate

HS

Hammurabi & Solomon

What VARA's Latest Circular Means For VASPs: Integrating The UAE's National Risk Assessment Into Practice

United Arab Emirates Government

TLP Advisors

Family Foundations And Family Businesses In The UAE: Corporate Tax Treatment, Succession Planning And Strategic Considerations

United Arab Emirates Commercial

HM

Habib Al Mulla and Partners

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Related Country Guides

Tax Treaties

Non-Resident Persons And Corporate Tax In The UAE: Permanent Establishments, Nexus And State Sourced Income

The UAE Corporate Tax regime does not only affect companies that are established and resident in the country. Foreign businesses, investors and individuals operating from abroad...

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

Avoiding Double Taxation In The UAE: Unilateral Relief And Treaty Based Relief Compared

In an increasingly globalised economy, businesses often operate across borders, generating income in multiple jurisdictions.

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

إدارة ضريبة الاستقطاع للمستثمرين الأجانب

في ظل العولمة المتسارعة، أصبحت الاستثمارات العابرة للحدود والتمويل الدولي من الركا

Ai

Andersen in Egypt

Withholding Tax Management For Offshore Investors

Ai

Andersen in Egypt

Cross-border Estates And The New "Non-dom" Regime: UK IHT Reporting On Death

United Arab Emirates Family

CR

Charles Russell Speechlys Dubai

The Multilateral Instrument And International Taxation

Ai

Andersen in Egypt

استرداد الضرائب في مصر بموجب اتفاقيات منع الازدواج الضريبي

Ai

Andersen in Egypt

Tax Refunds In Egypt Under Double Taxation Agreements

Ai

Andersen in Egypt

Venture Lending In Israel – Tax Considerations

Arnon, Tadmor-Levy

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Transfer Pricing

Legal Analysis Of Federal Decree-Law No. 17 Of 2025 Amending The Tax Procedures Law

Federal Decree-Law No. 17 of 2025 introduces targeted but significant amendments to the UAE's tax administration framework as set out in Federal Decree-Law No. 28 of 2022.

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

Tax Rules For Digital Services Provided In Egypt

Over the past two decades, the digital revolution has transformed global commerce and brought issues like the Egypt digital services tax to the forefront as countries rethink how to tax online service providers.

Ai

Andersen in Egypt

Reverse Dumping And Egypt's Industrial Challenge

In the age of globalization, commercial dumping is no longer a one-way phenomenon flowing from foreign producers toward domestic markets.

Egypt International

Ai

Andersen in Egypt

Corporate Tax In The UAE: New Business Tax Regulations

United Arab Emirates Tax

HA

HAS Law Firm

Invest In The Future: Saudi Arabia's Tax Reforms Pave The Way For Global Growth

E

Eptalex Law Firm LLP

The Evolution Of Transfer Pricing In The United Arab Emirates

United Arab Emirates Tax

GGI Global Alliance

Taxation Of Free Zone Companies Under The UAE Corporate Tax Regime

United Arab Emirates Tax

DV

Dolce Vita Advisors

Transfer Pricing Challenges And Solutions In Egypt

Ai

Andersen in Egypt

Navigating The Upcoming Transfer Pricing Compliance Cycle In The UAE

United Arab Emirates Tax

Nexdigm UAE

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Property Taxes

Dubai'de Şirket Kuruluşu ve Vergi Avantajları

Dubai, yatırımcılar ve girişimciler için Orta Doğu'nun en cazip iş merkezlerinden biridir. Şirketinizi Dubai'de kurarak modern finans altyapısına erişebilir...

United Arab Emirates Tax

EP

Esenyel Partners

White Land Tax In Saudi Arabia: Implementing Regulations And Riyadh Roll-Out

On 12 May 2025, the Saudi Council of Ministers issued Resolution No. 758, approving amendments to the White Land Tax Law issued by Royal Decree number (M/4) dated 12/02/1437H...

Saudi Arabia Tax

AT

Al Tamimi & Company

Saudi Arabia Expands White Land Tax To Vacant Properties: What Landowners And Investors Need To Know In 2025

Reforms broaden the White Land Tax to undeveloped and long-vacant properties, increasing rates and compliance obligations, reshaping property ownership economics...

Saudi Arabia Real Estate

AT

Al Tamimi & Company

Saudi Arabia's 2025 Real Estate And Urban Planning Reforms: New Era In Construction

Saudi Arabia Real Estate

AT

Al Tamimi & Company

Translation Of Law No. 196 Of 2008

Ai

Andersen in Egypt

Saudi Arabia's New White Land Tax Regulations – July 2025 Update

Saudi Arabia Tax

BC

Bryan Cave Leighton Paisner

Amendments To Saudi Arabia's White Land Tax Law

Saudi Arabia Real Estate

AG

Addleshaw Goddard

Tax Alert: ZATCA Issues Guidelines On RETT For BOOT Contracts

Saudi Arabia Tax

KPMG

Amendments To Real Estate Transaction Tax Executive Regulations

Saudi Arabia Tax

A

Andersen

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Income Tax

What Does "Wholly And Exclusively For The Purpose Of The Taxable Person's Business" Mean?

Section 28 of the UAE Corporate Tax law prescribes that to be deductible in the UAE, "Expenditure incurred wholly and exclusively for the purpose of the Taxable Person's Business...

United Arab Emirates Tax

GGI Global Alliance

Dubai'de Şirket Kuruluşu ve Vergi Avantajları

Dubai, yatırımcılar ve girişimciler için Orta Doğu'nun en cazip iş merkezlerinden biridir. Şirketinizi Dubai'de kurarak modern finans altyapısına erişebilir...

United Arab Emirates Tax

EP

Esenyel Partners

Non-Resident Persons And Corporate Tax In The UAE: Permanent Establishments, Nexus And State Sourced Income

The UAE Corporate Tax regime does not only affect companies that are established and resident in the country. Foreign businesses, investors and individuals operating from abroad...

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

إدارة ضريبة الاستقطاع للمستثمرين الأجانب

Ai

Andersen in Egypt

Corporate Tax And Partnerships In The UAE: Legal Classifications, Consequences, And Strategic Considerations

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

PB Tax Newsletter – Edition October 2025

United Arab Emirates Tax

PB

Premier Brains Global

Invest In The Future: Saudi Arabia's Tax Reforms Pave The Way For Global Growth

E

Eptalex Law Firm LLP

UAE Public Clarification Released On The Application Of The Valuation Method Under The Transitional Rules For Real Estate Developers

United Arab Emirates Tax

A

ATOZ

استرداد الضرائب في مصر بموجب اتفاقيات منع الازدواج الضريبي

Ai

Andersen in Egypt

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Latest Videos

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The 2025 E-Invoicing Rollout In The UAE (Video)

AM

Dr Hassan Elhais

UAE's Tax Residency Law: What Expats Need To Know About Recent Changes (Video)

AM

Dr Hassan Elhais

Andrew Tarbuck And Rachel Fox Discuss Latest Tax Developments (Video)

AT

Al Tamimi & Company

Webinar: Kingdom Of Saudi Arabia | VAT Law Reform (Video)

AM

Alvarez & Marsal

Tax In Israel - What You Need To Know About Personal Income Tax In Israel (Video Content)

DW

Dave Wolf & Co

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