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'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

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

On December 30, 2025, the UAE Federal Tax Authority (FTA) released the Advance Pricing Agreements Corporate Tax Guide (CTGAPA1). This guide explains the procedural framework...

United Arab Emirates Tax

AM

Alvarez & Marsal

Middle East Tax Alert | UAE | Profit Margin Scheme

The UAE Federal Tax Authority (FTA) has released its Guide on the Profit Margin Scheme (PMS) (Guide VATGPM1) in January 2026.

United Arab Emirates Tax

AM

Alvarez & Marsal

UAE E-Invoicing 2026: What Businesses Need To Know About The New Framework, Timeline And Key Compliance Obligations

United Arab Emirates Tax

A

ATOZ

Middle East Tax Alert | Uae | From VAT To Corporate Tax: How FTA's Risk-Based Audits Will Shape Compliance In 2026

United Arab Emirates Tax

AM

Alvarez & Marsal

UAE VAT Update: Introduction Of A Reverse Charge Mechanism For Local Supplies Of Metal Scrap Under Cabinet Decision No. 153 Of 2025

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

Update To Federal Decree-Law No. (47) Of 2022: Amendments Introduced By Federal Decree-Law No. (28) Of 2025

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

Regulatory & Legal Updates December 18, 2025 UAE Tax Updates (November, 2025)

United Arab Emirates Tax

BA

BSA Law

UAE Corporate Tax: Compliance Timelines For Qualifying Investment Funds And Their Investors

United Arab Emirates Tax

A

ATOZ

Federal Decree Law No.16 And 17 Of 2025 Issued On 1 October 2025 Effective 1 January 2026 | Change In VAT Law And Tax Procedure

United Arab Emirates Tax

Nexdigm UAE

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

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

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

United Arab Emirates Tax

Nexdigm UAE

DIFC Licensing Categories (Video)

United Arab Emirates Finance

CA

Cavenwell Group

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

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

Asset Holding & Investment Structuring With ADGM SPVs

United Arab Emirates Commercial

BA

BSA Law

UAE Commercial Gaming Law: GCGRA Licences, Online Gaming, Sports Wagering And Lotteries

United Arab Emirates Media & IT

DV

Dolce Vita Advisors

A Comprehensive Analysis Of The 2025 Amendments To The UAE Commercial Companies Law

United Arab Emirates Commercial

HA

HAS Law Firm

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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

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

The changes to the non-dom regime that came into effect in April 2025 have been much discussed. Six months on, we now have practical experience of inheritance tax (IHT)...

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

Tax Newsletter - June 2024

United Arab Emirates Tax

GT

Grant Thornton

Tax Alert UAE Released Further Clarifications On Tax Residency Rules

United Arab Emirates Tax

GT

Grant Thornton

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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

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

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

PB Tax Newsletter – Edition July 2025

PB

Premier Brains Global

Supreme Court Rules That Foreign Firm's Strategic Control Via Indian Entity Creates Taxable PE In Case Of Hyatt International Southwest Asia Ltd

United Arab Emirates Tax

Nexdigm UAE

UAE Corporate Tax And Transfer Pricing

United Arab Emirates Tax

AM

Alvarez & Marsal

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Transfer Pricing

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

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

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

Middle East Tax Alert | Uae | Navigating International Tax Disputes: A Closer Look At The Uae's Mutual Agreement Procedure Guidance

United Arab Emirates Tax

AM

Alvarez & Marsal

See more

Corporate Tax

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

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

On December 30, 2025, the UAE Federal Tax Authority (FTA) released the Advance Pricing Agreements Corporate Tax Guide (CTGAPA1). This guide explains the procedural framework...

United Arab Emirates Tax

AM

Alvarez & Marsal

Middle East Tax Alert | Uae | From VAT To Corporate Tax: How FTA's Risk-Based Audits Will Shape Compliance In 2026

United Arab Emirates Tax

AM

Alvarez & Marsal

Update To Federal Decree-Law No. (47) Of 2022: Amendments Introduced By Federal Decree-Law No. (28) Of 2025

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

Regulatory & Legal Updates December 18, 2025 UAE Tax Updates (November, 2025)

United Arab Emirates Tax

BA

BSA Law

UAE Legal Year In Review 2025: Corporate, Governance And Immigration Changes In Focus

United Arab Emirates Commercial

BA

BSA Law

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

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

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

See more

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

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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