United Arab Emirates: 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 Releases New Research And Development (R&D) Tax Credit Framework

The UAE tax authorities have recently issued two key legislative instruments completing the regulatory framework governing the Research and Development (R&D) Tax Credit under the UAE Corporate Tax regime.

United Arab Emirates Tax

A

ATOZ

R&D Tax Credits In The UAE: From Legislative Design To Practical Application Under The Corporate Tax Regime

The introduction of Corporate Tax in the United Arab Emirates (“UAE”) marked a significant shift from a largely tax neutral environment to a structured fiscal regime aligned with international standards.

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

UAE Tax Compliance: Implications Of Current Regional Developments

Periods of geopolitical uncertainty often prompt businesses to reassess how external disruptions may affect their legal and operational obligations

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

UAE VAT Update: What Businesses In Designated Zones Should Watch

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.

United Arab Emirates Tax

SP

Sohaibani & Partners

UAE e‑invoicing Update: What Businesses Need To Know Now

United Arab Emirates Tax

A

ATOZ

Consolidated Technical And Operational Update On UAE Electronic Invoicing

United Arab Emirates Tax

Nexdigm UAE

MIDDLE EAST TAX ALERT | UAE | Corporate Tax Exemption For Sports Entities

United Arab Emirates Tax

AM

Alvarez & Marsal

Doing Business In The UAE: What French Executives Need To Know About Taxation

United Arab Emirates Tax

BA

BSA Law

From Tax Benefits To Growth Potential: Why The United Arab Emirates Is The Ideal Hub For Asset Managers

United Arab Emirates Tax

AM

Alvarez & Marsal

Strengthening Tax Transparency: UAE Exchange Of Information Framework

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

Entreprendre aux Émirats : Ce que les dirigeants français doivent savoir sur leur fiscalité

United Arab Emirates Tax

BA

BSA Law

UAE's Advance Pricing Agreement Framework: From Compliance To Certainty

United Arab Emirates Tax

Nexdigm UAE

Regulatory & Legal Updates January 10, 2026 UAE Tax Updates (November, 2025)

United Arab Emirates Tax

BA

BSA Law

MIDDLE EAST TAX ALERT | UAE | A&M's View On Advancing Tax Certainty In The UAE: The Federal Tax Authority's Comprehensive APA Guidance

United Arab Emirates Tax

AM

Alvarez & Marsal

What Does The 15% Domestic Minimum Tax In The UAE Mean For Multinational Structures In 2026?

United Arab Emirates Commercial

IMC Group

The Growing Importance Of AML, And UBO Compliance For UAE Businesses

United Arab Emirates Commercial

IMC Group

What Leave Are Employees Entitled To Under UAE Labour Law?

United Arab Emirates Employment

TS

The Sovereign Group

How To Select The Best CSP For Digital Assets In ADGM (Video)

United Arab Emirates Technology

CA

Cavenwell Group

International Employment Law Podcast Series - United Arab Emirates (Podcast)

United Arab Emirates Employment

TS

Travers Smith LLP

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Tax Treaties

Doing Business In The UAE: What French Executives Need To Know About Taxation

25 degrees in December, no personal income tax, efficient administration, and companies incorporated within days. The UAE continues to attract entrepreneurs from around the world.

United Arab Emirates Tax

BA

BSA Law

Strengthening Tax Transparency: UAE Exchange Of Information Framework

The United Arab Emirates ("UAE") has significantly enhanced its legislative framework for the exchange of information for tax purposes through the issuance of Cabinet Resolution No. 209 of 2025.

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

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

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

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

United Arab Emirates Family

CR

Charles Russell Speechlys Dubai

Navigating International Tax Disputes: UAEâ€™s Mutual Agreement Procedure (MAP) Guidance

United Arab Emirates Tax

Nexdigm UAE

UAE Transfer Pricing: Key Regulations And APA Framework Updates

United Arab Emirates Tax

NP

Nexdigm Private Limited

Understanding Taxes In Dubai: A Guide To The Essentials

United Arab Emirates Tax

TS

The Sovereign Group

Tax Considerations: Moving From Canada To The UAE

United Arab Emirates Tax

TLP Advisors

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Income Tax

Doing Business In The UAE: What French Executives Need To Know About Taxation

25 degrees in December, no personal income tax, efficient administration, and companies incorporated within days. The UAE continues to attract entrepreneurs from around the world.

United Arab Emirates Tax

BA

BSA Law

From Tax Benefits To Growth Potential: Why The United Arab Emirates Is The Ideal Hub For Asset Managers

The United Arab Emirates (UAE) stands as one of the world's premier business hubs, distinguished by its strategic location, forward-thinking policies, economic resilience, and digital innovation.

United Arab Emirates Tax

AM

Alvarez & Marsal

Entreprendre aux Émirats : Ce que les dirigeants français doivent savoir sur leur fiscalité

25 degrés en décembre, pas d'impôts sur le revenu, une administration efficace, des entreprises qui se créent en quelques jours : les Emirats séduisent les entrepreneurs du monde entier.

United Arab Emirates Tax

BA

BSA Law

Family Offices In The UAE: Legal Frameworks, Strategic Tools, And Jurisdictional Insights

United Arab Emirates Commercial

DL

DSK Legal

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

United Arab Emirates Tax

GGI Global Alliance

Dubai'de Şirket Kuruluşu ve Vergi Avantajları

United Arab Emirates Tax

EP

Esenyel 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

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

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Transfer Pricing

What Does The 15% Domestic Minimum Tax In The UAE Mean For Multinational Structures In 2026?

The UAE has long been perceived as an efficient hub for regional and international group structures with low tax rates. However, it's time to recalibrate that perception.

United Arab Emirates Commercial

IMC Group

UAE's Advance Pricing Agreement Framework: From Compliance To Certainty

Transfer Pricing ("TP") provisions were introduced in the UAE along with the Corporate Tax Law. Article 34 of the Corporate Tax Law requires that transactions or arrangements...

United Arab Emirates Tax

Nexdigm UAE

Regulatory & Legal Updates January 10, 2026 UAE Tax Updates (November, 2025)

Federal Decree-Law No. (17) of 2025 amends certain provisions of Federal Decree-Law No. (28) of 2022 on Tax Procedures.

United Arab Emirates Tax

BA

BSA Law

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

Corporate Tax In The UAE: New Business Tax Regulations

United Arab Emirates Tax

HA

HAS Law Firm

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

Navigating The Upcoming Transfer Pricing Compliance Cycle In The UAE

United Arab Emirates Tax

Nexdigm UAE

UAE Corporate Tax And Transfer Pricing

United Arab Emirates Tax

AM

Alvarez & Marsal

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Corporate Tax

UAE Releases New Research And Development (R&D) Tax Credit Framework

The UAE tax authorities have recently issued two key legislative instruments completing the regulatory framework governing the Research and Development (R&D) Tax Credit under the UAE Corporate Tax regime.

United Arab Emirates Tax

A

ATOZ

R&D Tax Credits In The UAE: From Legislative Design To Practical Application Under The Corporate Tax Regime

The introduction of Corporate Tax in the United Arab Emirates (“UAE”) marked a significant shift from a largely tax neutral environment to a structured fiscal regime aligned with international standards.

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

Setting Up A Company In The UAE: Mainland Or Free Zone? A Legal And Commercial Comparison

The UAE operates under a federal constitutional system. Companies established on the mainland are governed by...

United Arab Emirates Commercial

HA

HAS Law Firm

UAE e‑invoicing Update: What Businesses Need To Know Now

United Arab Emirates Tax

A

ATOZ

What Does The 15% Domestic Minimum Tax In The UAE Mean For Multinational Structures In 2026?

United Arab Emirates Commercial

IMC Group

MIDDLE EAST TAX ALERT | UAE | Corporate Tax Exemption For Sports Entities

United Arab Emirates Tax

AM

Alvarez & Marsal

Doing Business In The UAE: What French Executives Need To Know About Taxation

United Arab Emirates Tax

BA

BSA Law

Strengthening Tax Transparency: UAE Exchange Of Information Framework

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

Family Offices In The UAE: Legal Frameworks, Strategic Tools, And Jurisdictional Insights

United Arab Emirates Commercial

DL

DSK Legal

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Latest Videos

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Comparing Tax Treatment Of Incorporated And Unincorporated Partnerships In 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

A&M Tax Talks Middle East | Podcast Series

AM

Alvarez & Marsal

Webinar: Tax And Legal Risks On Visa Facilitation And Employment Arrangements (Video)

AM

Alvarez & Marsal

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