UAE: FTA issues updated guide on private tax clarifications
The revised guidance incorporates new provisions and clarifies procedures for submitting clarification requests, including those related to Pillar Two rules The UAE Federal Tax Authority (FTA) released an updated version of its tax procedures
See MoreRussia, UAE tax treaty enters into force
The 2025 income and capital tax treaty between Russia and the UAE took effect on 18 July 2025, which replaces the 2011 limited tax treaty. The 2025 Russia–UAE income and capital tax treaty entered into force on 18 July 2025. The new
See MoreUAE issues depreciation rules for fair valued investment properties
The Decision allows depreciation deductions for fair-valued investment properties under new corporate tax rules from 2025. The UAE Ministry of Finance has issued Ministerial Decision No. 173 of 2025, effective for tax periods beginning 1 January
See MoreBelarus, UAE sign free trade in services and investments agreement
The agreement complements the EPA between the Eurasian Economic Union and the UAE, signed on the same day. Belarus and the UAE formalised an agreement in Minsk focusing on free trade in services and investments on 27 June 2025. This agreement
See MoreUAE clarifies VAT requirements on SWIFT charges for financial institutions
The Public Clarification outlines the VAT obligations and input tax documentation requirements for financial institutions incurring SWIFT-related interbank charges. The UAE Federal Tax Authority (FTA) issued Public Clarification VATP041 on 28
See MoreChad: Senate approves ratification of income tax treaty with UAE
Chad's upper house of Parliament (Senate) approved the law ratifying the income tax treaty with the UAE on 10 July 2025. Chad and the UAE signed their income tax treaty on 4 September 2018. It will enter into force after the exchange of
See MoreUAE: FTA offers penalty waiver for late tax registration
The FTA clarified conditions for waiving or refunding penalties for late corporate tax registration, requiring returns or declarations to be filed within seven months of the first tax period. The UAE Federal Tax Authority (FTA) has released
See MoreRussia: Federation Council ratifies new income and capital tax treaty with UAE
Russia’s Federation Council ratifies law for new income and capital tax treaty with UAE, replacing 2011 agreement. The Russian Federation Council approved the law ratifying the income and capital tax treaty with the UAE on 2 July 2025. The
See MoreChad approves ratification of income tax treaty with UAE
Chad approves ratification of its first income tax treaty with the UAE. Chad’s lower house of Parliament (National Assembly) passed legislation authorising the President to ratify the income tax treaty with the UAE on 24 June 2025. Chad and
See MoreUAE, Serbia trade deal enters into force
The UAE–Serbia CEPA entered into force on 1 June 2025, eliminating tariffs on over 95% of traded goods and expanding cooperation in services, investment, and digital trade. The Comprehensive Economic Partnership Agreement (CEPA) between the UAE
See MoreUAE issues MAP guidance on double taxation relief
The UAE Ministry of Finance has issued official guidance on the Mutual Agreement Procedure (MAP), outlining how businesses and individuals can seek relief from double taxation under the country’s international tax treaty network. The guidance was
See MoreBahrain, UAE tax treaty enters into force
The income tax treaty between Bahrain and the UAE will take full effect from 1 January 2026. Bahrain's National Bureau for Revenue announced that the income tax treaty with the UAE has entered into force starting 1 May 2025. The treaty was
See MoreRussia ratifies tax treaty with UAE
Russia ratifies UAE tax treaty to prevent double taxation and curb avoidance. The Russian State Duma ratified the agreement with the UAE on the elimination of double taxation with respect to taxes on income and capital on 24 June
See MoreUAE: FTA publishes updated corporate tax self registration manual
The updated corporate tax self-registration manual aims to simplify the registration process on the EmaraTax portal. The UAE Federal Tax Authority (FTA) released Version 3.0.0.0 of the Corporate Tax Self-Registration – Taxpayer User Manual on
See MoreUAE CEPAs with Costa Rica and Mauritius come into effect
The UAE’s CEPAs with Costa Rica and Mauritius took effect on 2 April 2025, reducing tariffs and boosting trade ties. The UAE’s Comprehensive Economic Partnership Agreements (CEPAs) with Costa Rica and Mauritius took effect on 2 April 2025,
See MoreEU, UAE initiate FTA negotiations
The EU and the UAE began talks for a bilateral free trade agreement (FTA) on 28 May 2025 to promote economic transformation in both regions. The European Union and the United Arab Emirates (UAE) formally launched negotiations for a bilateral
See MoreRussia approves new income tax treaty with UAE
Russia has approved a new tax treaty with the UAE to enhance tax cooperation and replace the limited 2011 agreement. Russia’s government has approved a draft law to ratify a new income and capital tax treaty with the UAE on 29 May
See MoreUAE clarifies VAT obligations on imported services
The UAE’s FTA has clarified the VAT treatment of imported services in Public Clarification VATP044, confirming that taxable persons must account for output tax on such services and may recover input tax if conditions are met. The UAE Federal
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