While IFRS 10 “Consolidated Financial Statements” generally applies to entities with control over subsidiaries, the standard also provides certain exceptions where consolidated financial statements may not be required. A parent entity need not present consolidated... Read More
The UAE’s Measurement, Reporting, and Verification (MRV) platform (ww.mrv.ae) is now officially online, marking a significant step toward implementation of the UAE Climate Change Law and mandatory GHG emissions reporting requirements. With the launch of the MRV... Read More
Under the UAE Corporate Tax (CT) Law, a natural person conducting a business or business activity in the UAE may, in certain circumstances, fall within the scope of CT on income derived from such activities. This alert outlines a high‑level overview of the... Read More
The Federal Tax Authority (FTA) has issued a Public Clarification CTP010 addressing the interpretation of the terms “director” and “officer” for the purposes of Article 36 of the UAE Corporate Tax (CT) Law. This clarification is particularly relevant in determining... Read More
In a significant step towards enhancing secure, efficient and digitally integrated trade processes in the UAE, the Dubai Customs has issued Customs Notice No. (10/2026) (‘the Notice’) implementing a mechanism for signing customs declarations using the UAE digital... Read More
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