UAE: FTA updates corporate advance pricing agreements guidance
The UAE Federal Tax Authority (FTA) has released a new Corporate Tax Guide on Advance Pricing Agreements (CTGAPA1) in December 2025. The guide outlines the procedural framework for APAs and covers an overview of the APA programme, applicable
See MoreUAE: MoF confirms cabinet approval of reverse charge VAT for scrap metal trade
UAE’s Ministry of Finance (“MoF”) has announced on 19 December 2025 the issuance of Cabinet Decision No. 153 of 2025 regarding the application of the reverse charge mechanism on trading of metal scrap between registrants in the UAE, effective
See More
UAE: Ministry of Finance revises excise tax rules on sweetened beverages
The UAE’s Ministry of Finance has announced the issuance of Cabinet Decision No. (197) of 2025 on selective goods, the tax rates or amounts imposed on them, and the method for calculating the selective price on 11 December 2025. The resolution
See More
UAE: MoF clarifies fines for e-invoicing non-compliance
The UAE’s Ministry of Finance (MoF) announced the issuance of Cabinet Resolution No. (106) of 2025 regarding violations and administrative fines resulting from non-compliance with the legislation regulating the Electronic Invoicing System, as part
See MoreUAE: FTA issues administrative exceptions VAT guide
The UAE’s Federal Tax Authority (FTA) issued the Administrative Exceptions VAT Guide on 5 December 2025. The guide explains how registrants can apply for VAT administrative exceptions, which provide concessions allowed under the VAT Law and its
See MoreUAE: MoF publishes domestic minimum top-up tax guidance, FAQs
The UAE Ministry of Finance has released guidance and FAQs regarding the Domestic Minimum Top-up Tax, effective from 1 January 2025. Domestic Minimum Top-up Tax in the UAE (the "UAE DMTT") is applied to Constituent Entities that are members of
See MoreUAE: MoF issues new resolution outlining fines for electronic invoicing non-compliance
The UAE’s Ministry of Finance has announced the issuance of Cabinet Resolution No. (106) of 2025, which establishes violations and administrative fines for non-compliance with legislation governing the Electronic Invoicing System. The measure
See MoreUAE: MoF updates VAT law to enhance transparency and efficiency
The UAE’s Ministry of Finance (MoF) has announced on 3 December 2025, the issuance of Federal Decree-Law No. (16) of 2025 amending certain provisions of Federal Decree-Law No. (8) of 2017 on Value Added Tax, which will enter into force as of 1
See MoreUAE, Sierra Leone tax treaty takes effect
The UAE Ministry of Finance has announced that its income and capital tax treaty with Sierra Leone entered into force on 24 January 2023. Signed on 22 December 2019, the treaty states that a permanent establishment is considered to exist when an
See MoreUAE: MoF decree revises tax refund timeframes, extends FTA audit powers beyond limitation periods
The UAE’s Ministry of Finance (MoF) announced, on 29 November 2025, that the issuance of Federal Decree-Law No. (17) of 2025 amending certain provisions of Federal Decree-Law No. (28) of 2022 on Tax Procedures, as part of the its continuous
See MoreUAE, Ivory Coast income tax treaty enters into force
The UAE Ministry of Finance has confirmed that the income tax treaty with the Ivory Coast entered into force on 14 December 2023. The treaty was signed on 24 November 2021. The agreement applies to various Ivory Coast taxes. It includes taxes
See MoreUAE details fines for e-invoicing violations
The UAE Ministry of Finance has detailed penalties for violations of the country’s Electronic Invoicing System under Cabinet Decision No. 106 of 2025. The Decision, approved by the UAE Cabinet and presented by the Minister of Finance, follows a
See MoreUAE, Benin income tax treaty enters into force
The UAE Ministry of Finance has announced that the income tax treaty with Benin entered into force on 23 January 2025. Originally signed on 4 March 2013, the agreement applies to personal, corporate, and single trade taxes in Benin, as well as
See More
UAE, China sign MoU on tax cooperation
The UAE’s Federal Tax Authority (FTA) has signed a Memorandum of Understanding (MoU) with the State Taxation Administration of China (STA) to strengthen bilateral cooperation in tax-related matters on 20 November 2025. The MoU was signed by HE
See MoreUAE: FTA publishes corporate tax payment guide
The UAE Federal Tax Authority released the Taxpayer User Manual: Corporate Tax Payments on 10 November 2025. The guide is designed to help registered corporate taxpayers navigate the FTA EmaraTax portal and complete their corporate tax payments
See More
Ecuador updates tax haven list, removes UAE
Ecuador has removed the UAE from its list of tax havens under Resolution No. NAC-DGERCGC25-00000037, published in the Official Registry on 17 November 2025. As a result, anti-tax-haven measures, including higher withholding tax rates and
See More
Russia: Ministry of Finance proposes removing UAE from offshore zones list
Russia’s Ministry of Finance has proposed removing the UAE from its Special List of jurisdictions considered offshore zones for the period 2024 to 2026. The list covers countries and territories with preferential tax regimes or limited
See MoreUAE: Government conducts first digital dirham transaction
The Ministry of Finance and Dubai Finance (DOF) have announced the execution of the UAE’s first government financial transaction using Digital Dirham, in collaboration with the Central Bank of the UAE. The transaction marks a significant step
See More