UAE: New Input VAT Due Diligence Requirements
The UAE Federal Tax Authority has introduced a more structured due diligence framework for businesses recovering Input Tax. Under FTA
UAE Pillar Two: New Registration and Notification Timelines
The UAE's Pillar Two framework continues to take shape. FTA Decision No. 12 of 2026 sets out the registration, deregistration
UAE Extends Small Business Relief Until 2029
The UAE has extended Small Business Relief under the Corporate Tax regime until 31 December 2029, giving eligible businesses an
UAE Transfer Pricing Downward Adjustments
What CTP011 Clarifies on Downward Transfer Pricing Adjustments in UAE The UAE Federal Tax Authority has issued Public Clarification CTP011,
New AUP Requirement for Designated Zone Distribution
For Qualifying Free Zone Persons carrying out distribution activities in or from a Designated Zone, the evidence supporting the 0%
FTA Introduces “Effective Date of Change”
Keeping tax records up to date has always been a compliance obligation for businesses registered with the UAE Federal Tax
UAE Global Tax Transparency Framework
Strengthening Compliance and Oversight The UAE has introduced Cabinet Resolution No. 209 of 2025, marking a significant step in aligning
UAE VAT Profit Margin Scheme: When VAT Applies Only to the Margin
The UAE VAT Profit Margin Scheme allows eligible businesses to calculate VAT on the profit margin rather than the full
Advance Pricing Agreements in the UAE: Achieving Transfer Pricing Certainty
Advance Pricing Agreements provide businesses with a proactive mechanism to agree transfer pricing methodologies with the Federal Tax Authority before
Advance Corporate Tax Payment Facility: Improving Cash Flow and Compliance Planning
The UAE Federal Tax Authority has introduced an Advance Corporate Tax Payment facility on EmaraTax. This initiative allows businesses to