GCC Tax Monday

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GCC Tax Monday is a weekly publication that provides valuable insights into tax developments across the GCC region. Each week, we cover key updates, regulatory changes, and expert analyses to keep you informed and prepared for the evolving tax landscape.

Dubai Customs Alerts

Dubai Customs Alerts

Dubai Customs Alerts -Temporary Facilitation Measures for Cargo movement via Khorfakkan, Fujairah & Oman – Customs Notices 03/2026 & 04/2026

Have You Noticed the TIN in Your EmaraTax Portal

Have You Noticed the TIN in Your EmaraTax Portal?

The introduction of the TIN is a foundational element of the UAE’s transition toward real-time digital tax reporting.

Amount B – A Simplified and Streamlined Transfer Pricing Approach

Amount B – A Simplified and Streamlined Transfer Pricing Approach

Amount B provides a simplified framework for applying the arm’s length principle to baseline marketing and distribution activities.

Exchange of Information upon Request for Tax Purposes

New VAT Refund Rules in the UAE

Domestic Minimum Top-Up Tax on Multinational

Impact of Pillar Two on Transfer Pricing in the UAE

UAE VAT Profit Margin Scheme

Advance Pricing Agreements

Transfer Pricing Audits in the UAE

Transforming Tax Compliance

A fresh look at Unincorporated Partnerships

The Necessity of Working Capital Adjustments: A Closer Look

OECD 2025 Model Tax Convention Update

Intragroup Financing and Transfer Pricing Hurdles under the UAE CT

UAE Tax Alert | UAE Cabinet Decision No. 129 of 2025

Benchmarking in the GCC

Simplifying Compliance and Improving Efficiency

Functional Analysis in Transfer Pricing

Transfer Pricing in the Digital Economy

Essential Timeline to Maximize Benefits

A Strategic Look at the New Rules

Applicability of TP Rules to Free Zone Companies

Ministerial Decision No. 229 of 2025

Year End Transfer Pricing Adjustments

Avoid heavy penalties – Know when to file a Voluntary Disclosure

Treatment under the UAE Transfer Pricing regime

Special Purpose Audited Financial Statements for Tax Groups

UAE Transfer Pricing Approach to Reimbursements

Two Loyalty Models Two VAT Treatments

Intangible Assets and Transfer Pricing

Depreciation on Investment Properties

Strategic Opportunities from E-Invoicing

Functions, Risks, and Assets

The Ministry of Finance and Federal Tax Authority

A fresh look at Unincorporated Partnerships

UAE Corporate Tax Loss Provisions

The Ministry of Finance (‘MOF’) and Federal Tax Authority

Ministerial Decision No. 84 of 2025

Application of Black Points System to Tax Agents

TP Master File and Its Contents

Golden Visa in the UAE-Recap

EmaraTax Login via UAE Pass

VAT Records Amendment

The impact of the Public Clarification VATP036 on SWIFT messages

Transfer Pricing and Intangibles

We highlight below a few key attributes of intangibles from a Transfer Pricing perspective.

Highlights of the New Pension Law

Key points relevant to the Private Sector Payroll in New Pension Law Changes in the

Implications of UAE VAT registration...

VAT compliance obligations will apply from the effective registration date.

Roadmap for Determining the Arm Length Price

This article outlines the significance of ALP and the steps to be adopted for determining the ALP.

Overview of the New Voluntary EOSB Savings...

Overview of the New Voluntary EOSB Savings Scheme

Zero Rating on Export of Services in the UAE

The Federal Tax Authority clarifies the conditions for the zero-rating treatment of export of services.

Interplay between Double Taxation Treaties...

Interplay between Double Taxation Treaties and Withholding Taxes

UAE Immigration and Labour Updates

Emirates ID Replacement for Residence Data Changes

Pillar 2

Part 2- Updates in the UAE

Reverse charge mechanism on the supply of electronic

Transfer Pricing on intra-group services

VAT reporting in the UAE

View More View Less

Exchange of Information upon Request for Tax Purposes

New VAT Refund Rules in the UAE

Domestic Minimum Top-Up Tax on Multinational

Impact of Pillar Two on Transfer Pricing in the UAE

UAE VAT Profit Margin Scheme

Advance Pricing Agreements

Transfer Pricing Audits in the UAE

Transforming Tax Compliance

A fresh look at Unincorporated Partnerships

The Necessity of Working Capital Adjustments: A Closer Look

OECD 2025 Model Tax Convention Update

Intragroup Financing and Transfer Pricing Hurdles under the UAE CT

UAE Tax Alert | UAE Cabinet Decision No. 129 of 2025

Benchmarking in the GCC

Simplifying Compliance and Improving Efficiency

Functional Analysis in Transfer Pricing

Transfer Pricing in the Digital Economy

Essential Timeline to Maximize Benefits

A Strategic Look at the New Rules

Applicability of TP Rules to Free Zone Companies

Ministerial Decision No. 229 of 2025

Year End Transfer Pricing Adjustments

Avoid heavy penalties – Know when to file a Voluntary Disclosure

Treatment under the UAE Transfer Pricing regime

Special Purpose Audited Financial Statements for Tax Groups

UAE Transfer Pricing Approach to Reimbursements

Two Loyalty Models Two VAT Treatments

Intangible Assets and Transfer Pricing

Depreciation on Investment Properties

Strategic Opportunities from E-Invoicing

Functions, Risks, and Assets

The Ministry of Finance and Federal Tax Authority

A fresh look at Unincorporated Partnerships

UAE Corporate Tax Loss Provisions

The Ministry of Finance (‘MOF’) and Federal Tax Authority

Ministerial Decision No. 84 of 2025

Application of Black Points System to Tax Agents

TP Master File and Its Contents

Golden Visa in the UAE-Recap

EmaraTax Login via UAE Pass

VAT Records Amendment

The impact of the Public Clarification VATP036 on SWIFT messages

Transfer Pricing and Intangibles

We highlight below a few key attributes of intangibles from a Transfer Pricing perspective.

Highlights of the New Pension Law

Key points relevant to the Private Sector Payroll in New Pension Law Changes in the

Implications of UAE VAT registration...

VAT compliance obligations will apply from the effective registration date.

Roadmap for Determining the Arm Length Price

This article outlines the significance of ALP and the steps to be adopted for determining the ALP.

Overview of the New Voluntary EOSB Savings...

Overview of the New Voluntary EOSB Savings Scheme

Zero Rating on Export of Services in the UAE

The Federal Tax Authority clarifies the conditions for the zero-rating treatment of export of services.

Interplay between Double Taxation Treaties...

Interplay between Double Taxation Treaties and Withholding Taxes

UAE Immigration and Labour Updates

Emirates ID Replacement for Residence Data Changes

Pillar 2

Part 2- Updates in the UAE

Reverse charge mechanism on the supply of electronic

Transfer Pricing on intra-group services

VAT reporting in the UAE

Read more

Transitional Provisions for Bahrain VAT Rate Change

KSA National Rules of Origin

International Tax and Indirect Tax

Global Mobility and Corporate Governance

Extension of Deadline to Qualify for the 70% Waiver

UAE: Introduction of Corporate Tax

Bahrain Guidance on VAT for Cryptocurrencies

VAT Fixed Establishment Risks in the UAE

VAT ZERO-RATING for Export of Services in the UAE & KSA

UAE: Updated Voluntary Disclosure (VD)

UAE: VAT Refund for Exhibitions and Conferences

OECD: Taxing Virtual Currencies

GCC: Transfer Pricing (TP) Regulations

UAE To Revise Service Fee Structures

GCC Profit Margin Scheme

EU Delays the Implementation of Pillar Two

RAQEEB: Whistle Blower Program

UAE: Impact of expected transfer pricing

UAE Corporate Tax Public Consultation

UAE Corporate Tax Public Consultation on Free Zones

KSA VAT Implementing Regulations

Transfer Pricing in the UAE

Oman VAT Guide for Capital Asset Adjustments

Economic Substance Notification

KSA Increase in customs duties for 99 commodities

UAE Economic Substance Test Insights on risk

Tax Relief on Excise Goods

Taxation of Permanent Establishment Under the UAE Corporate Tax

Preparing for FTA Tax Audit

Transfer Pricing in the GCC

UAE Recent Customs Update

Tax Incentives Under The Proposed UAE CT

UAE Excise Tax FTA Intensifies Inspection Visits

UAE Corporate Tax on Insurance Business

Dubai Customs: Voluntary Disclosure Program

Practical Guide to the UAE Corporate Tax

GCC Authorized Economic Operator Program

GCC Corporate Tax and Related Compliances

KSA Tax Amnesty Initiative

Economic Substance Report the upcoming UAE

UAE Excise Tax Development During 2022

Insights on UAE Tax Residency Certificate

Kingdom of Saudi Arabia Value-Added Tax Public

UAE Amendments to the VAT Decree-Law

Non-Fulfilment of Economic Substance

UAE - Getting Ready For Emara Tax

The New UAE Tax Residency Rules

UAE Clarification on the VAT Treatment

Exchange of Information and the Economic

Highlights from the UAE Federal Corporate Tax

Domestic and International Anti Abuse Rules

Amendments to KSA VAT Implementing Regulations

UAE: Global Mobility Key Changes

KSA: Updates on integration Phase of ‘Fatoora’ Project

Place of Effective Management

Transfer Pricing Under UAE Federal Corporate Tax Law

Corporate Tax Pre-registration through

Impact of the UAE Corporate Tax on MNEs

Participation Exemption in The UAE

KSA VAT Refund For Non-Residents

Deductible Expense Under The UAE

Transfer Pricing Insights On Advance Pricing

UAE Immigration Updates

UAE Tax Residency Rules

Input Tax Apportionment

Navigating International Business in the UAE

FTA Launches New Tax

Employer of Record ("EOR")

Cabinet Decision No.7 of 2023

Small Businesses Relief

Tax Control Framework

UAE: Global Mobility

KAS: Establishment of new special economic zones

Elimination of Taxes Paid

Elimination of Taxes Paid

Impact of Taxation on Restructuring

Customs Notice No. (04/2023)

Electronic Invoicing system

Snapshot- Decisions related to the UAE CT Provisions

Unemployment Insurance Scheme in the UAE

UAE: Global Mobility: Unemployment Insurance Scheme in the UAE

UAE Vat Implications of NFT Dealings

Snapshot- Decisions related to the UAE CT Provisions 2.0

Profits of Permanent Establishment- Taxability

0% CT rate for free zone entities key conditions

VAT deregistration in the UAE

0% Corporate tax benefits key consideration

Update on the procedure for filing applications

General Interest deduction limitation

Administrative exception- VAT guide (GEX1)

Unemployment insurance scheme in the UAE

Transfer pricing adjustments key summary

Transfer pricing for services

Clarifying place of residency of principle

Multilateral instrument transforming international tax treaties

Tax group registration in the UAE

Pillar 1 of the base erosion and profit shifting project

Comparison between the Amended KSA VAT

Emiratization target in the UAE

New executive regulations to the tax procedures

Intra-group financing and thin capitalization rules

Obtaining tax ruling or private clarification

Cross border investments navigating

Tax agent in UAE

Corporate Governance in the UAE

Interplay between permanent establishment

Reimbursement Arrangement

Reimbursement Arrangement IDT

View More View Less

Transitional Provisions for Bahrain VAT Rate Change

KSA National Rules of Origin

International Tax and Indirect Tax

Global Mobility and Corporate Governance

Extension of Deadline to Qualify for the 70% Waiver

UAE: Introduction of Corporate Tax

Bahrain Guidance on VAT for Cryptocurrencies

VAT Fixed Establishment Risks in the UAE

VAT ZERO-RATING for Export of Services in the UAE & KSA

UAE: Updated Voluntary Disclosure (VD)

UAE: VAT Refund for Exhibitions and Conferences

OECD: Taxing Virtual Currencies

GCC: Transfer Pricing (TP) Regulations

UAE To Revise Service Fee Structures

GCC Profit Margin Scheme

EU Delays the Implementation of Pillar Two

RAQEEB: Whistle Blower Program

UAE: Impact of expected transfer pricing

UAE Corporate Tax Public Consultation

UAE Corporate Tax Public Consultation on Free Zones

KSA VAT Implementing Regulations

Transfer Pricing in the UAE

Oman VAT Guide for Capital Asset Adjustments

Economic Substance Notification

KSA Increase in customs duties for 99 commodities

UAE Economic Substance Test Insights on risk

Tax Relief on Excise Goods

Taxation of Permanent Establishment Under the UAE Corporate Tax

Preparing for FTA Tax Audit

Transfer Pricing in the GCC

UAE Recent Customs Update

Tax Incentives Under The Proposed UAE CT

UAE Excise Tax FTA Intensifies Inspection Visits

UAE Corporate Tax on Insurance Business

Dubai Customs: Voluntary Disclosure Program

Practical Guide to the UAE Corporate Tax

GCC Authorized Economic Operator Program

GCC Corporate Tax and Related Compliances

KSA Tax Amnesty Initiative

Economic Substance Report the upcoming UAE

UAE Excise Tax Development During 2022

Insights on UAE Tax Residency Certificate

Kingdom of Saudi Arabia Value-Added Tax Public

UAE Amendments to the VAT Decree-Law

Non-Fulfilment of Economic Substance

UAE - Getting Ready For Emara Tax

The New UAE Tax Residency Rules

UAE Clarification on the VAT Treatment

Exchange of Information and the Economic

Highlights from the UAE Federal Corporate Tax

Domestic and International Anti Abuse Rules

Amendments to KSA VAT Implementing Regulations

UAE: Global Mobility Key Changes

KSA: Updates on integration Phase of ‘Fatoora’ Project

Place of Effective Management

Transfer Pricing Under UAE Federal Corporate Tax Law

Corporate Tax Pre-registration through

Impact of the UAE Corporate Tax on MNEs

Participation Exemption in The UAE

KSA VAT Refund For Non-Residents

Deductible Expense Under The UAE

Transfer Pricing Insights On Advance Pricing

UAE Immigration Updates

UAE Tax Residency Rules

Input Tax Apportionment

Navigating International Business in the UAE

FTA Launches New Tax

Employer of Record ("EOR")

Cabinet Decision No.7 of 2023

Small Businesses Relief

Tax Control Framework

UAE: Global Mobility

KAS: Establishment of new special economic zones

Elimination of Taxes Paid

Elimination of Taxes Paid

Impact of Taxation on Restructuring

Customs Notice No. (04/2023)

Electronic Invoicing system

Snapshot- Decisions related to the UAE CT Provisions

Unemployment Insurance Scheme in the UAE

UAE: Global Mobility: Unemployment Insurance Scheme in the UAE

UAE Vat Implications of NFT Dealings

Snapshot- Decisions related to the UAE CT Provisions 2.0

Profits of Permanent Establishment- Taxability

0% CT rate for free zone entities key conditions

VAT deregistration in the UAE

0% Corporate tax benefits key consideration

Update on the procedure for filing applications

General Interest deduction limitation

Administrative exception- VAT guide (GEX1)

Unemployment insurance scheme in the UAE

Transfer pricing adjustments key summary

Transfer pricing for services

Clarifying place of residency of principle

Multilateral instrument transforming international tax treaties

Tax group registration in the UAE

Pillar 1 of the base erosion and profit shifting project

Comparison between the Amended KSA VAT

Emiratization target in the UAE

New executive regulations to the tax procedures

Intra-group financing and thin capitalization rules

Obtaining tax ruling or private clarification

Cross border investments navigating

Tax agent in UAE

Corporate Governance in the UAE

Interplay between permanent establishment

Reimbursement Arrangement

Reimbursement Arrangement IDT

Contact Us

Associate Partner - Corporate & International Tax

Alessandro Valente

Alessandro Valente

International Liaison Partner - International Tax & Transfer Pricing

Director - Indirect tax