22.04.2026 Can the FTA trigger criminal tax proceedings before the TDRC, reconsideration and assessment stage? One of the more difficult questions under the UAE Tax Procedures regime is whether the Federal Tax Authority (FTA) may move a matter into the criminal sphere before the taxpayer 17.04.2026 UAE Unincorporated Partnerships and Pillar Two: can a partnership interest fit the Ownership Interest, Controlling Interest and UPE chain? Even where a UAE Unincorporated Partnership can qualify as an Entity, and even where it can in some cases matter within the Group perimeter, the analysis does not stop there. 10.04.2026 UAE Tax Procedures Executive Regulation amended with effect from 1 April 2026 The UAE Cabinet has issued Cabinet Decision No. 17 of 2026, amending Cabinet Decision No. 74 of 2023 (Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures). 06.04.2026 UAE Unincorporated Partnerships and Pillar Two: is being an “Entity” enough? Accepting that a UAE Unincorporated Partnership may qualify as an Entity does not yet resolve its Pillar Two treatment. The next question is whether that Entity is brought into the 02.04.2026 UAE Unincorporated Partnerships and Pillar Two: is there an “Entity” at all? One of the more intriguing questions raised by the interaction between the UAE Corporate Tax regime and Pillar Two is whether a UAE unincorporated partnership can enter the GloBE architecture 31.03.2026 FTA public clarifications and tax guides The orthodox position in UAE tax practice is well known. A private clarification binds the Federal Tax Authority on the same facts and for the same applicant. A public clarification UAE Federal Tax Authority updated Policy on Issuing Clarifications and Directives The UAE Federal Tax Authority (FTA) has issued Decision No. 2 of 2026, effective 1 March 2026, which introduces a revised version of the policy on issuing clarifications and directives 26.03.2026 Applying the New Late-Payment Penalty to Pre-Effective Date VAT: Immediate Effect or Retroactivity? Co-authored by Vanshika Jain and Andrey Nikonov, PGP Tax Consultancy L.L.C Cabinet Decision No.129 of 2025, published on 10 November 2025 and effective from 14 April 2026, introduces significant amendments UAE Launches Phase 1 of R&D Tax Incentives Programme On 18 March 2026, the UAE Ministry of Finance announced the launch of Phase 1 of the Research & Development (R&D) Tax Incentives Programme. Under Phase 1, businesses may benefit Show more 1 2 … 20
