Protocol to treaty between- Singapore and UAE  

The Inland Revenue Authority of Singapore (IRAS) published Advance Ruling Summary No. 10/2026 on 1 Jul 2026, clarifying when dividend income received from an offshore subsidiary and subsequently paid to shareholders is not regarded as being

The Inland Revenue Authority of Singapore (IRAS) has updated its guidance on the withholding tax treatment of payments for technical and management services under Section 12(7)(b) and Section 12(7)(c) of the Income Tax Act 1947, providing greater

The UAE Federal Tax Authority (FTA) has published a summary of its Private Clarifications on Corporate Tax issued up to May 2026, consolidating the guidance into a Frequently Asked Questions (FAQ) format, providing clarification on the application

The UAE has updated the guidance for its domestic Pillar Two regime by issuing Ministerial Decision No. 96 of 2026 on the Commentary and Agreed Administrative Guidance for the Purposes of Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up

The UAE's Federal Tax Authority (FTA) has published an updated Education Sector VAT Tax Guide (VATGED1), providing detailed guidance on the VAT treatment of educational services and related goods and services. The June 2026 guide explains the VAT

The Inland Revenue Authority of Singapore (IRAS) has published Advance Ruling Summary No. 9/2026 on 1 Jul 2026, clarifying whether a Singapore-incorporated company qualifies as an excluded entity under Section 10L of the Income Tax Act 1947. The