Other Briefings
UAE Real Estate Taxation: Key Corporate Tax Rules and Investor Implications
The UAE Corporate Tax regime now draws a clear line between exempt real estate investment and taxable real estate business activities. Resident and non-resident investors must assess their structures, documentation, and activity levels to ensure compliance while preserving the UAE’s longstanding tax advantages for passive property ownership.
Kuwait’s Domestic Minimum Top-Up Tax (DMTT): What Multinationals Need to Know
Kuwait’s new Top-Up Tax aligns with OECD Pillar Two and enforces a 15 percent minimum tax on large multinationals, with regulations requiring stronger compliance and local substance.
New UAE E-Invoicing System: All You Need to Know
UAE e-invoicing will roll out in two phases: firms with revenue of at least AED 50m must appoint an ASP by 31 July 2026 and go live on 1 January 2027, while smaller firms face deadlines of 31 March and 1 July 2027.
Qatar Implements Income Inclusion Rule (IIR) and Domestic Minimum Top-up Tax (DMTT)
Qatar introduced the IIR and a qualified DMTT from FY2025, to ensure multinational groups pay a minimum 15 percent effective tax rate.
Kuwait’s Domestic Minimum Top-Up Tax: Scope, Compliance, and Procedures
Kuwait’s new 15 percent Domestic Minimum Top-Up Tax introduces rules on scope, PEs, transfer pricing, and group reporting for large MNEs.
What the UAE’s New FTA Clarification Means for Family Wealth Management and Tax Compliance
The UAE’s Federal Tax Authority (FTA) has issued long-awaited guidance on the tax treatment of family wealth-management structures, addressing a grey-area under the federal corporate tax regime. The clarification provides critical certainty for family offices and foundations, shaping structuring, compliance and succession strategy in the UAE.
UAE to Roll Out Tiered Sugar Tax on Drinks from January 1, 2026: What Changes and Who’s Affected
The UAE sugar tax overhaul, set for 2026, replaces the flat 50 percent levy with a tiered, sugar-based system applied per litre. The reform aims to encourage healthier consumption, drive product reformulation, and align excise compliance across the beverage value chain.
UAE Clarifies Tax Treatment for Family Wealth Management Structures under Corporate Income Tax Law
The FTA’s Clarification offers certainty on the tax treatment of family wealth management structures under the UAE Corporate Income Tax Law.
How to Handle FTA and ZATCA Audits in the UAE and Saudi Arabia
Understanding how to handle FTA and ZATCA audits in the UAE and Saudi Arabia is key to ensuring accurate filings and avoiding penalties in both jurisdictions.
What to Do After VAT Registration in the UAE: A Practical Guide for Newly Registered Companies
We provide an overview of the essential steps and best practices companies must follow after completing VAT registration in the UAE, drawing on current FTA guidance and practical insights from tax professionals.
