Other Briefings
UAE Announces Major Changes to Tax Procedures Law Effective January 2026
The UAE has introduced major changes to its Tax Procedures Law 2026 framework, introduces clearer refund timelines, expanded audit powers, and binding tax interpretations to enhance transparency and streamline compliance across the tax system.
UAE’s Domestic Minimum Top-up Tax (DMTT): 2025 Updated Guidance
The UAE’s 2025 updated guidance on the DMTT confirms a 15 percent minimum effective tax rate for large MNEs, starting January 2025.
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.
Probation Period in Saudi Arabia: Key Rules and Compliance Considerations for Employers and Employees
Saudi Arabia’s probation period provides a regulated timeframe for employers and employees to assess fit while upholding core rights and obligations. Clear documentation and lawful management help prevent disputes and support stable employment relationships.
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.
Reassessing Risk and Protection Under the 2024 UAE-India Investment Treaty
The UAE-India 2024 Investment Treaty establishes a stricter, compliance-driven regime that narrows protections while demanding clear investment eligibility, lawful structuring, and substantial business presence. Investors must prioritize documentation, regulatory compliance, and early dispute-planning to secure protection under the treaty.
UAE Announces Private Sector Holiday for 54th Eid Al Etihad on December 1-2, 2025
The UAE has declared December 1–2, 2025 as paid holidays for all private-sector employees to mark the 54th Eid Al Etihad. The unified schedule ensures a four-day weekend for most workers and reflects the country’s commitment to harmonising public- and private-sector holiday policies.
UAE Enacts Comprehensive Anti-Money Laundering (AML) Law to Reinforce Global Financial Integrity and Enforcement Accountability
The UAE has implemented the new Anti-Money Laundering (AML) Law, strengthening enforcement against financial crime, expanding definitions, penalties, and FIU powers to align with FATF standards and bolstering global trust in the Emirates’ financial system.
From Residency Visas to Returns: Why Luxury Apartments Are Fueling Dubai’s Boom
Explore why luxury apartments are fueling Dubai’s real estate boom, from residency visa incentives and high ROI to prime investment areas.
Saudi Arabia Updates to Trade Name Law: What Investors Need to Know
Saudi Arabia’s new Trade Name Law modernises the rules governing the selection, registration, and use of business names, strengthening transparency and brand protection.
