| Tax Statutes | Description |
| United Arab Emirates (UAE) | |
| Pillar Two Framework | The UAE Federal Tax Authority (‘the FTA’) activated the Domestic Minimum Top-up Tax (“DMTT or Pillar Two”) Registration functionality on the EmaraTax portal, a key step in the operational rollout of the Pillar Two regime in the UAE |
| Value Added Tax (‘VAT’) | Dubai’s exclusive toll operator-Salik, announced that VAT at 5% shall be applied to toll gate usage charges, Salik tag activation fees and on all public parking spaces managed by Dubai’s public parking operator effective 1 June 2026 |
| Emaratax portal now provides for an “Amnesty Dashboard” option to review the administrative penalties levied on taxpayer and review the balance payable penalties | |
| E-Invoicing | The UAE Ministry of Finance (‘the MoF’) announced targeted amendments to the regulations governing the UAE’s e-invoicing system, including an extension of the deadline for the appointment of an Accredited Service Provider from 31 July 2026 to 30 October 2026 for the business being subject to E-invoicing |
| The UAE MoF issued MD No. 56 of 2026 amending certain provisions of Ministerial Decision No. 64 of 2025 relating to the eligibility criteria and accreditation procedures for E-Invoicing Service Providers. This amendment is aimed at enhancing experience and technical requirements for E-Invoicing providers, while still allowing flexibility through outsourcing and third-party arrangements | |
| Double Tax Avoidance Agreement (‘DTAA’) | The National Assembly of Burundi approved the Burundi–United Arab Emirates Income Tax Treaty (2017), representing a further step toward the treaty’s entry into force. This development further demonstrates the UAE’s ongoing commitment to expand its international tax treaty network with the objective of facilitating cross-border trade and investment, enhancing certainty for taxpayers and providing relief from double taxation |
| Qatar | |
| E-Invoicing | Qatar’s Council of Ministers approved the draft law on e-invoicing together with its implementing regulations, prepared by the Ministry of Finance in coordination with the General Tax Authority signalling a major step toward the introduction of an e-Invoicing regime in Qatar |
| Bahrain | |
| Bahrain Taxes | Bahrain’s National Bureau for Revenue published an updated version of the Tax Agent/ VAT Representative guide, providing enhanced clarity on authorisation requirements, roles and responsibilities, the operational framework for tax agents and VAT representatives |
| DTAA | The Bahrain Shura Council approved the ratification of the Bahrain–Saudi Arabia Income Tax Treaty (2025). The tax treaty aims to eliminate double taxation, enhance tax certainty and facilitate cross-border trade and investment activities between the two countries. The treaty will enter into force upon the completion of the ratification process by both jurisdictions |
| Oman | |
| E-Invoicing | The Oman Tax Authority issued guidance, run a workshop and made some clarifications on the Oman e-Invoicing Project (Fawtara) implementation plan |
| Organization for Economic Co-Operation and Development (OECD) | |
| Global Anti-Base Erosion (‘GloBE’) Model Rules | The OECD released the consolidated commentary to the GloBE Rules, incorporating all agreed-upon inclusive framework administrative guidance from March 2022 through January 2026 to support a consistent interpretation and application of the global minimum tax framework under the OECD/G20 BEPS Inclusive Framework |
