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Updates in UAE and international tax legislation, February 2025

This month’s theme is the Domestic Minimum Top-Tax in the UAE, effective for financial years starting on or after 1 January 2025.

The UAE Tax Case Study. VAT Treatment of Demurrage and Despatch Charges in Logistics Services

Updates in UAE and international tax legislation, January 2025

It is the first tax digest of 2025. This edition highlights the most significant updates in UAE and international tax legislation that closed out 2024 and sets the stage for the year ahead.

The UAE Tax Case Study. Overview of the recent updates on Corporate Tax and Tax Procedures

The UAE Tax Case Study. Similar Entities to gain Family Foundation Exemption

The UAE’s Corporate Tax Law has introduced beneficial provisions for Family Foundations, trusts, and similar entities, offering these structures the potential to attain tax-transparent status. However, while the law allows this benefit for ...

The UAE Tax Case Study. Significant Changes to Tax Transparency Rules for Family Foundations

On October 28, the Minister issued Decision No. 261, introducing pivotal updates under Article 5(2). This decision expands the scope of entities eligible for tax transparency, allowing any juridical person wholly owned and controlled...

The UAE Tax Case Study. R&D Principles in Identifying Core Attributes in Innovation

We hosted a webinar focused on the essentials of identifying and substantiating R&D activities eligible for the 0% Corporate Tax rate. I’m sharing an article extract from that session, highlighting key principles to help organizations...

The UAE Tax Case Study. Real Estate Tax Exemption: License vs. Permit in the UAE

On 24 October 2024, the Federal Tax Authority (FTA) released essential guidance on Corporate Tax for real estate investments by individuals, addressing a complex area where real estate activities diverge from standard Corporate Tax rules and...

The UAE Tax Case Study. Jebel Ali and RAK ICC offshore companies: Corporate Tax status

This brief explores the dual status of offshore companies, which have dual status under corporate legislation. On the one hand, they are legal entities acting independently. On the other hand, they possess the ‘capacity, rights and privileges...