Law No. 22 of 2024 amends Qatar’s Income Tax Law to implement the Qatar Domestic Minimum Top-up Tax (DMTT) under OECD Pillar Two, introducing the Income Inclusion Rule and a Domestic Minimum Top-up Tax effective for fiscal years beginning on or after January 1, 2025.
Saudi Arabia has formalized exemptions to its Regional Headquarters (RHQ) requirement for government contracts, introducing a structured framework that allows non-RHQ firms to participate in public procurement under defined competitive and technical conditions.
The UAE has introduced Cabinet Resolution No. 209 of 2025 to strengthen its Exchange of Information framework, aligning domestic law with international tax transparency standards and expanding record-keeping and disclosure obligations.
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Dezan Shira & Associates is a pan-Asia, multi-disciplinary professional services firm, providing market entry, legal, accounting, tax, HR, technology and operational advisory to international investors.
Asia Briefing publishes articles, magazines, and guides on doing business in Asia. Dezan Shira & Associates has produced the publication since 1999.
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