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

This month’s spotlight is on the newly released Guide on Interest Deduction Limitation Rules (IDLR) — a comprehensive and significant update in the UAE Corporate Tax framework. Here’s a preview of the

Interest Element of Tenancy Contract

In April 2025, the UAE Federal Tax Authority (FTA) released the Corporate Tax Guide on Interest Deduction Limitation Rules (CTGIDL1), providing long- awaited guidance on the application of Ministerial rules

REITs under the lens: key interpretations from Public Clarification No. CTP005

On May 1, 2025, the UAE Federal Tax Authority (FTA) released Public Clarifi­cation No. CTP005, providing much-anticipated guidance on the Corporate Tax treatment of investors in Real Estate Investment Trusts

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

We’re pleased to present our latest digest, highlighting key tax and legal developments across the UAE and GCC for March 2025. This month, we focus on the preparation of the

Interest Component of Interest-Free Loans

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