The UAE Ministry of Finance has released a consultation document outlining plans to implement electronic invoicing (e-invoicing). The consultation seeks to: Establish a common understanding of data elements used in e-invoices across business

Representatives from Russia and the UAE have signed a new income and capital tax treaty on 17 February 2025 . The treaty will come into effect after the exchange of ratification instruments, and once it is in force, it will replace the limited

The UAE Ministry of State for Financial Affairs issued Ministerial Decision No. 1 of 2025 on 3 January 2025, revising the excise tax framework for electronic smoking devices. This decision, effective from 3 January 2025, replaces Ministerial

The UAE Ministry of Finance has published a copy of Cabinet Decision No. 142 of 2024, detailing the country’s Domestic Minimum Top-up Tax (UAE DMTT) law. The Decision enacted a DMTT for multinational enterprises (MNEs). This measure aligns with

The UAE Cabinet of Ministers approved the protocol to the 2011 tax treaty with Switzerland on 2 January 2025. Switzerland and the UAE signed a protocol amending the agreement for the avoidance of double taxation (DTA) with respect to taxes on

The UAE Ministry of Finance has announced the issuance of Cabinet Decision No. 142 of 2024 on the introduction of the Top-up Tax for Multinational Enterprises, providing further details on the UAE Domestic Minimum Top-up Tax (UAE DMTT). This