Qatar has amended more of its tax framework in the past twelve months than in the several years before it. A capital gains relief for corporate restructurings, a new mechanism allowing treaty relief to be applied directl...

On 14 July 2026, the UAE Federal Tax Authority issued Directive on Tax Transactions No. 3 of 2026 for Value Added Tax on the Method of Converting the Value of Digital Currencies into UAE Dirham. The Directive provides th...

What the FTA’s Private Clarifications Reveal About the 0% Free Zone Regime The UAE’s free zone Corporate Tax regime was designed to preserve the competitive advantage that has attracted global businesses to the Emirates...

Under the UAE’s Corporate Tax Law, investment funds that meet certain conditions may be treated as Qualifying Investment Funds (QIFs) and benefit from an exemption from Corporate Tax (CIT). The fund itself is treated as an Exempt Person, while at the investor level, natural persons may fall within the personal investment income exclusion, UAE corporate investors may avail of the participation exemption, and distributions to foreign investors are generally subject to a 0% withholding tax rate.

The UAE Ministry of Finance has introduced the first dedicated research and development tax incentive under the UAE Corporate Tax framework. Here is what businesses need to understand before the 2026 tax year gets underway.

The pace of e-invoicing reform across the Gulf Cooperation Council ("GCC") has accelerated significantly during the first half of 2026. Three member states, UAE, Saudi Arabia and Oman, now have active or imminent mandates, while Qatar has taken its first legislative step, and Bahrain and Kuwait continue their preparatory work.

Clarification of the terms “director” and “officer” for the purpose of payments to Connected Persons under Article 36 of the Corporate Tax Law

As anticipated in the late evening of February 23, 2026, the UAE Ministry of Finance (MoF) released the official Electronic Invoicing Guidelines (hereinafter: “e-Invoicing Guidelines”) on February 24, 2026.

Saudi Arabia has officially activated the regulatory frameworks for its Special Economic Zones (SEZs), marking a significant milestone in the Kingdom's Vision 2030 economic diversification strategy.

At the end of 2025, the Federal Tax Authority (“FTA”) released a first guide for the procedural aspects of United Arab Emirates (“UAE”) Advance Pricing Agreements (“APAs”).