Over recent years, Mergers and Acquisitions (M&A) activities in the Middle East have held steady, despite the challenging economic climate across the world.

In this article, we provide insights on some of the basic concepts of how to manage the tax aspects of M&A transactions. We also discuss the nuances of the law pertaining to the direct and indirect tax regime in the UAE, and how these impact M&A.

Over recent years, Mergers and Acquisitions (M&A) activities in the Middle East have held steady, despite the challenging economic climate across the world.

In this article, we provide insights on some of the basic concepts of how to manage the tax aspects of M&A transactions. We also discuss the nuances of the law pertaining to the direct and indirect tax regime in the UAE, and how these impact M&A.

The Federal Tax Authority (FTA) issued Cabinet Decision No. 85 of 2022 (dated 2 September 2022), setting new criteria for determining tax residency for juridical and natural persons, and this decision will be effective from 1 March 2023.

The Federal Tax Authority (FTA) issued Cabinet Decision No. 85 of 2022 (dated 2 September 2022), setting new criteria for determining tax residency for juridical and natural persons, and this decision will be effective from 1 March 2023.