Articles

Services Provided Abroad with Oversight from a UAE Headquarters: VAT Rules

Late Payment Charges: interest or penalty?

In commercial practice, contracts frequently contain clauses that impose charges on debtors who fail to meet payment deadlines. These charges can appear under a variety of names: interest, late payment

The Core Shift in Taxation Policy for Investors in In-vestment Funds: from Pass-Through Taxation to Du-al-Layer Exemption

Under Article 1 of the UAE Corporate Tax Law, a Qualifying Investment Fund is defined as ‘any entity whose principal activity is the issuing of investment interests to raise funds

New View on the Real Estate Nexus under Cabinet Decision No.35/2025

Yesterday, the full text of Cabinet Decision No. 35 of 27 March 2025 was released. It further clarifies and modifies the Corporate Tax obligations of non-resident persons with respect to

New Rules for Limited Partnerships

Cabinet Decision No. 34, released this weekend, introduces a comprehensive new framework for Qualifying Limited Partnerships (QLPs). It applies exclusively to partnerships with legal personality, as partnerships without legal personality

Excise Taxation of Tobacco Free Nicotine Pouches

Nicotine pouches are oral, non-tobacco products that deliver nicotine to the user. Typically, white and discrete, these pouches contain nicotine and other ingredients but do not include any form of

Permanent Establishment for a Partner in Fiscally Transparent Partnership

PPE Revaluation Surplus and Taxable Income

When a company revalues its Property, Plant, and Equipment (PPE), the following rules apply: If an asset’s carrying amount is increased, the increase shall be recognised in other comprehensive income

What’s new in UAE and GCC tax: PGP February Digest

Following the success of our first tax digest, we are pleased to share our second digest covering the tax updated in the UAE and GCC in February 2025. This month’s