25.03.2026 Digest February-March 2026 Dear Colleagues, We are pleased to present the latest edition of our GCC Tax and Legal News Digest, bringing you the most important developments from across the region in February 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 16.03.2026 UAE March 2026 Crisis. Frustration, Force Majeure, and Hardship in the UAE. The current situation in the UAE raises many questions and concerns. After the initial shock, there is inevitably a need to deal with reality. When it comes to legal issues, 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 04.03.2026 Interest-free loan to a minority shareholder in the UAE: really no adjustment? At first sight, the question seems almost rhetorical: if a UAE company grants an interest-free loan to its shareholder, surely the transaction is non-arm’s length and must trigger a tax Substance during the emergency measures: force-majeure remote working and travel disruption In “standard” compliance seasons, substance discussions are framed as design questions: where does the business truly operate, where are functions performed, and what level of people and asset footprint is 27.02.2026 Qualifying Group Relief on transfers to a newly incorporated subsidiary: when is the ≥75% own-ership condition met? This case study considers whether the relief under Article 26 of the UAE Corporate Tax Law (the “Qualifying Group Relief” or “QGR”) can apply where a UAE resident company establishes 25.02.2026 Case Study: The “Flip‑Flop” 50% Home‑Working Threshold Interpreting the OECD 2025 Update to the Commentary on Article 5 on Permanent Establishment Remote and hybrid working has forced a practical question into the centre of treaty PE analysis: Show more 1 2 3 … 20
