06.02.2026 When the form becomes the substance: EmaraTax’s built-in methodology and the taxpayer’s ability to file a return The UAE tax system is operationally inseparable from the EmaraTax portal. Corporate Tax and other federal tax returns are not merely “uploaded documents”. They are structured submissions built through mandatory 04.02.2026 CUP upstream, TNMM in the UAE hub: when two transfer pricing methods meet in one commodity supply chain This case study examines a common transfer pricing challenge arising where different jurisdictions adopt different transfer pricing methods in relation to economically connected transactions. Such situations are increasingly frequent in 03.02.2026 UTPR roll-out and the “initial phase of international activity” exclusion This case study examines a timing question that naturally arises when an MNE Group is crossed the EUR 750 million “in scope” threshold early (on 31 December 2023) (i.e. it 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 Show more 1 2 … 15
