Negotiations for DTA between Australia and UAE

The Australian Board of Taxation released a consultation guide marking the beginning of a formal statutory review of recent reforms to the nation's thin capitalisation rules in March 2026. This consultation guide outlines an independent statutory

The Australian Taxation Office (ATO) issued a Decision Impact Statement on 19 March 2025, concerning the High Court ruling in PepsiCo Inc v Commissioner of Taxation, handed down in August 2025. Summary of decision The High Court dismissed the

Australia's government has gazetted the Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Amendment (Measures No. 1) Determination 2026 on 20 March 2026, which amends the Taxation (Multinational—Global and Domestic

The Australian Taxation Office (ATO) has revised its guidance on company tax rates, providing an updated overview of the applicable rates for the 2025–26 income year, as outlined below: Companies Income category Rate (%) Base rate

The UAE has launched Phase 1 of its Research and Development (R&D) Tax Incentives Programme, aimed at strengthening the country’s innovation ecosystem and supporting sustainable economic growth. Under the initial phase, businesses can claim

The UAE Federal Tax Authority (FTA) has issued Excise Tax Public Clarification EXTP014, updating and replacing EXTP011, to clarify the treatment of Natural Shortage of excise goods within Designated Zones (DZs). The clarification defines