16.01.2026 Voluntary Disclosure penalties in the UAE: why “awareness” should be treated as an element of the violation UAE administrative penalties for Voluntary Disclosure (“VD”) are often applied as though they are purely “outcome-based”: if the VD is late, a monthly 1% penalty follows; if the VD is 13.01.2026 VAT TREATMENT OF TIME CHARTERS IN UAE: TRANSPORTATION SERVICE OR SUPPLY OF A MEANS OF TRANSPORT? The UAE hosts a significant concentration of shipping and commodity trading businesses, for which charter arrangements are a standard commercial tool. As a result, the VAT treatment of such arrangements 12.01.2026 OECD’s 2026 SBTI Safe Harbour and UAE Zero Rate Incentive The OECD’s January 2026 package on the Substance-based Tax Incentive (SBTI) Safe Harbour sits squarely in the uncomfortable intersection between two realities: Many jurisdictions use preferential regimes to attract real 09.01.2026 VAT Profit Margin Scheme: Guide 2026, warranties, and the “selling price” boundary The Federal Tax Authority’s newly issued PMS VAT Guide No. VATGPM1 (January 2026) is notable not merely because it consolidates the Profit Margin Scheme (PMS) mechanics into a dedicated guide, 08.12.2025 From “I didn’t Know” to “You should have known”: UAE Article 54(bis) and Supply-Chain VAT Risk With Federal Decree-Law No. 16 of 2025, the UAE has quietly rewritten the conditions for recovering input VAT. From 1 January 2026, new Article 54(bis) of the VAT Law will 05.12.2025 A UAE Transparent Foundation under the GloBE Rules This case study examines the interaction between domestic classifications of a UAE transparent foundation and its treatment under the Pillar Two (GloBE) Model Rules and UAE DMTT Rules, in a 03.12.2025 IIR, DMTT and UTPR Interplay for Reorganization Solutions This case study examines the interaction of the Income Inclusion Rule (IIR), Qualified Domestic Minimum Top-Up Tax (QDMTT), and the Undertaxed Profits Rule (UTPR) within a cross-border restructuring undertaken by 21.11.2025 Simple Agreements for Future Equity (SAFE) in financial reporting and taxation: UAE and international outlook SAFEs have become a default tool for early-stage funding, but their accounting and tax life is anything but simple. Especially in the UAE, where Corporate Tax starts from IFRS profit, 18.11.2025 Trading vs Distribution under MD 229: rethinking the 51% Limitation for Qualifying Commodity traders On 28 August 2025, the UAE Ministry of Finance issued Ministerial Decision No. 229 of 2025 (“MD 229”) on Qualifying Activities and Excluded Activities under the Free Zone corporate tax Show more 1 2 … 15
