Other Briefings
Tax and Reporting Obligations in the GCC: What MNEs Need to Know in 2026
The GCC is rapidly shifting toward a more transparent, compliance-driven tax environment, shaped by digital reporting platforms and the adoption of OECD Pillar Two rules. Multinational groups must enhance regional tax governance to meet rising obligations while maintaining competitiveness.
Bounced Cheques in the UAE: What Every Business Needs to Know in 2026
Cheques framework in the UAE boosts commercial certainty with faster controls, reshaping how firms manage cash flow and credit risks.
UAE Issues New VAT Amendments Effective Jan 1, 2026: Key Compliance Changes for Businesses
The UAE amendments to its VAT law under Federal Decree-Law No. 16 of 2025, become effective January 1, 2026. Key changes include simpler reverse-charge filing, a five-year VAT refund deadline, and stricter anti-evasion rules. Learn what businesses need to prepare.
UAE’s Updated VAT Refund Rules in 2026: A Guide for Businesses
Discover the UAE’s updated VAT refund rules effective January 1, 2026. Learn about what businesses must do for their VAT credit entitlements
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.
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.
