| Tax Statutes | Description |
| United Arab Emirates (UAE) | |
| Corporate Tax (‘CT’) | The UAE Ministry of Finance issued Ministerial Decision No. 131 of 2026, extending the period during which eligible businesses can benefit from the Small Business Relief (“SBR”) under the UAE Corporate Tax Law. Accordingly, eligible businesses will have an additional 3 years to benefit from SBR, subject to meeting the applicable eligibility criteria and compliance requirements |
| UAE Domestic Minimum Top up Tax | The Federal Tax Authority (“FTA”) issued Top-up Tax Guide TTGEIE1 – “Excluded Entities and Investment Entities” on 26 August 2026, providing detailed guidance on the different types of Excluded Entities and Investment Entities under the Qualified Domestic Minimum Top-up Tax(“QDMTT”) Legislation |
| The FTA issued Top-up Tax Guide TTGREG1 – “Scope and Registration” on 26 August 2026, providing detailed guidance to determine whether an MNE Group is within scope of the QDMTT legislation. The Guide also explains the registration process for Entities that are members of an in-scope MNE Group and subject to Top-up Tax under the QDMTT Legislation | |
| Value Added Tax (‘VAT’) | The FTA issued Decision No. 13 of 2026 (effective from 1 October 2026), setting out the measures and conditions for verification of suppliers and the corresponding supplies before claiming VAT Input Tax deductions |
| The FTA issued Decision No. 4 of 2026 dated 2 June 2026 (effective from 30 July 2026), setting out the rules for maintaining and retaining accounting records and commercial books when the same are retained in Electronic Copy/ Photocopy | |
| The FTA issued a VAT Public Clarification VATP045 (“the Clarification”) clarifying the accounting for Output Tax, issuing of Tax Invoices and Input Tax recovery on Imports of concerned goods. For Concerned Goods imported on or before 31 December 2025, importers must self-account for Output Tax but may skip self-issuing a Tax Invoice if they retain the supplier’s invoice and customs declaration. Input Tax remains recoverable on this basis. The requirement no longer applies from 1 January 2026. | |
| Excise Tax | Cabinet Decision No. 137 of 2026 on excise prices for tobacco products and liquids used in electronic smoking devices published, which is effective from 01 September 2026. This is relevant to businesses manufacturing, importing or otherwise dealing in affected excise goods |
| Tax Procedures | The FTA published Decision No. 7 of 2026 pursuant to the UAE Tax Procedures Law (Federal Decree-Law No. 28 of 2022) and its Executive Regulation, concerning procedures for the disposal of seized and abandoned goods |
| Qatar | |
| Pillar Two Registration | The General Tax Authority (“GTA”) has launched the Global Minimum Tax and Domestic Minimum Top-Up Tax registration service through the Dhareeba platform |
| The Kingdom of Saudi Arabia (‘KSA’) | |
| E-Invoicing | Zakat, Tax and Customs Authority (“ZATCA”) continued Phase 2 e-invoicing awareness activities: integration with Fatoora, structured e-invoices, API connectivity and ZATCA’s validation/clearance or reporting processes |
| SEZ Tax/ Customs | Economic substance regulations for SEZs issued, covering zones and a procedural guide on Tax and Customs Operations in SEZs , providing practical clarification on the treatment of goods entering and leaving these zones |
| Sultanate of Oman | |
| E-Invoicing | Oman’s Fawtara e-invoicing programme moved into its first rollout in August 2026, with subsequent taxpayer groups to follow according to the statutory rollout timetable |
| Organization for Economic Co-Operation and Development (OECD) | |
| Transfer Pricing Guidelines | The OECD published stakeholder comments, which were received following its consultation on proposed revisions to Chapter VII of the OECD Transfer Pricing Guidelines, dealing with intra-group services |