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. 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 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 23.03.2026 Correcting UAE Corporate Tax returns when an error does not change Due Tax. Interpreting amended Article 10(5) of the UAE Tax Proce-dures Law effective 1 January 2026. Federal Decree‑Law No. 28 of 2022 on Tax Procedures (the “Tax Procedures Law” or “TPL”), as amended with effect from 1 January 2026, revises the rule on “nil” corrections (errors 17.03.2026 Pillar Two TP Adjustment Case Study This case study isolates a timing tension that becomes visible only because Pillar Two is accounting anchored. A transfer price can be adjusted through a tax procedure long after the 11.03.2026 Cross-border remote work: foreign Permanent Establishment risk where an employee temporarily works abroad This case study examines whether a company resident in the United Arab Emirates may be regarded as having created a permanent establishment in another State where it permits an employee Show more 1 2 … 17
