UAE: DTA signs with Costa Rica

The UAE Federal Tax Authority (FTA) has issued a Basic Tax Information Bulletin – Corporate Tax Losses  on 25 June 2026, providing guidance on the treatment of Corporate Tax Losses under the Corporate Tax Law. The bulletin explains the definition

The income tax treaty between Monaco and the UAE entered into force on 12 June 2026. Signed in Dubai on 13 November 2021, the agreement is intended to eliminate double taxation between the two jurisdictions while strengthening measures to prevent

The UAE Ministry of Finance has issued the UAE Electronic Invoicing Guidelines Version 1.1, dated 1 June 2026. The key updates introduced in Version 1.1 include the addition of: Appendix 4 - Further guidance in respect of storage obligations

The UAE’s  Federal Tax Authority (FTA) has activated Pillar Two top-up tax registration on the EmaraTax portal, requiring in-scope multinational enterprise (MNE) groups to begin assessing their registration obligations and preparing the necessary

The UAE has ratified the Multilateral Competent Authority Agreement on Automatic Exchange of Information Pursuant to the Crypto-Asset Reporting Framework (CARF MCAA). The UAE is among the signatories to the CARF MCAA, which was opened for

The UAE’s Federal Tax Authority (FTA) has launched a new initiative expanding the scope of expenses eligible for VAT refunds for UAE nationals constructing new residences, allowing citizens to claim refunds on an additional range of construction