The UAE Ministry of Finance has issued Ministerial Decision No. 131 of 2026, extending the period during which eligible businesses can benefit from Small Business Relief (“SBR”) under the UAE Corporate Tax Law. Previously, eligible Taxable Persons could elect to apply... Read More
The Federal Tax Authority (FTA) has issued Decision No. 12 of 2026 prescribing registration, deregistration, and notification requirements, together with the applicable compliance timelines, for entities within the scope of the UAE Domestic Minimum Top-Up Tax (DMTT)... Read More
The UAE Federal Tax Authority (‘the FTA’) issued five Directives on various transactions (Nos. 1–5 of 2026), each addressing Value Added Tax (“VAT”) treatment in a specific technical area. A summary of each of the Directive is set out below, together with... Read More
The Federal Tax Authority (FTA) has issued a Corporate Tax Public Clarification (CTP 011) to clarify the disclosure requirements and key considerations associated with downward adjustments made by a taxable person in the Corporate Tax (CT) Return. The key aspects of... Read More
The Federal Tax Authority (‘FTA’) has released a consolidated summary of the private clarifications issued up to May 2026. Presented in a question-and-answer format, the summary sets out the FTA’s position and interpretation on a wide range of... Read More
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