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 28.11.2025 Split ownership and minority shareholding under Pillar Two The introduction of the GloBE rules under Pillar Two has forced groups with split ownership chains and partially owned intermediaries to reconsider long-settled assumptions about how much low-taxed income can, 27.11.2025 New Amendments to Administrative Penalties under Cabinet Decision No.129 of 2025 The Cabinet Decision No. 129 of 2025 has been approved and it introduces a unified Administrative Penalty framework under the Tax Procedures Law, consolidating the previously separate regimes for Corporate 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 10.11.2025 Quoted Price: Broad Legislative Design and Widened Scope of Qualifying Commodities With the issuance of Ministerial Decision (‘MD’) No. 229 of 28 August 2025, the concept of “Quoted Price” has become a cornerstone in determining whether a commodity being traded qualifies Bank interest and dividends under UAE VAT: why VATP010 matters beyond “just reporting” On 19 March 2022, the Federal Tax Authority (FTA) issued Public Clarification VATP010, titled “Bank Interest and Dividends”. It addresses whether bank-deposit interest and dividend income are “consideration for a Show more 1 2 3 … 17
