24.02.2026 Change of Individual Tax Residence: Case Study This case study examines the application of the Principal Purpose Test (PPT) under Article 29(9) of the OECD Model Tax Convention in the context of a pre-disposal change of tax Digest January – February 2026 Dear colleagues, We are pleased to present the next issue of our digest of tax and regulatory changes in the UAE and the Gulf countries for the period January–February 2026. 20.02.2026 VARA as a “Competent Authority” for UAE Free Zone Corporate Tax: the opening for Dubai virtual-asset wealth managers and the unresolved family-office edge case The Free Zone Corporate Tax regime was drafted with a familiar instinct: where the activity is, in substance, regulated financial intermediation, the 0% rate should be available (subject to the 16.02.2026 Cabinet Decision No. (1) of 2026 on Exempting Certain Sports Entities from Corporate Tax On 9 February 2026, the UAE Ministry of Finance announced the issuance of Cabinet Decision No. (1) of 2026, introducing a Corporate Tax exemption for certain sports entities, which are 09.02.2026 Cabinet Resolution No. (209) of 2025 on Exchange of Information upon Request for Tax Purposes On 31 December 2025, the UAE issued Cabinet Resolution No. (209) of 2025, establishing an enhanced framework for the collection and exchange of information upon request for tax purposes. The 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 26.01.2026 Digest December 2025 – January 2026 Welcome to our latest digest, detailing the critical tax and regulatory developments across the UAE and GCC from December 2025 through January 2026. The new year has begun with significant Show more 1 2 3 4 … 20
