Middle East: Tax

Farah Al Qubtan is a legal professional with expertise in corporate and commercial advisory, commercial disputes, and company formation. She holds an LLB from the University of Reading and completed her Legal Practice Course at the University of Law in London.

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

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...

Discover how businesses and individuals can benefit from UAE's tax-free income opportunities through qualifying free zone status, exempted entity classifications, and specific income streams that remain outside the scope of corporate taxation. Learn the precise conditions and requirements that determine eligibility for 0% tax treatment in the Emirates.

تُعد الضرائب على الشركات في مصر عنصرًا أساسيًا في التخطيط المالي والامتثال التنظيمي للمؤسسات المحلية والدولية.

Corporate tax in Egypt is an essential element in the financial planning and regulatory compliance of local and international institutions.

On 16 March 2026, Decision of the Council of Ministers No. 4 of 2026 entered into force. The Decision introduces a mechanism allowing the direct application of withholding tax rates under double tax treaties.

ZATCA has relaunched the Tax Penalties Exemption Initiative, effective January 1 to June 30, 2026, offering taxpayers a renewed opportunity to regularize their tax positions.

In December 2025, ZATCA has clarified the distinction between transfer of know-how/knowledge and technical or consultancy services which directly affects Withholding Tax (WHT) treatment.

The UAE Federal TaxAuthority (FTA) has recently issued Public Clarification CTP011¹, setting out its position on downward transfer pricing (TP) adjustments made by a Taxable Person in the Corporate Tax Return, along with the disclosure and documentation expected to support such adjustments.

Law No. 121 of 1982 regulates registration in the Importers Register and sets out the main requirements that natural and juristic persons must satisfy in order to import goods for trading purposes in Egypt. The law addresses key matters such as registration conditions, renewal procedures, amendment of registered data, deletion from the register, penalties, settlement of violations, and the role of the competent authority responsible for foreign trade affairs.

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.