How the UAE taxes investment funds and their investors.
How the UAE taxes investment funds and their investors.
How the UAE taxes investment funds and their investors.
The UAE Ministry of Finance has introduced the first dedicated research and development tax incentive under the UAE Corporate Tax framework. Here is what businesses need to understand before the 2026 tax year gets underway.
The pace of e-invoicing reform across the Gulf Cooperation Council (“GCC”) has accelerated significantly during the first half of 2026. Three member states, UAE, Saudi Arabia and Oman, now have active or imminent mandates, while Qatar has taken its first legislative step, and Bahrain and Kuwait continue their preparatory work.
Clarification of the terms “director” and “officer” for the purpose of payments to Connected Persons under Article 36 of the Corporate Tax Law
Saudi Arabia has officially activated the regulatory frameworks for its Special Economic Zones (SEZs), marking a significant milestone in the Kingdom’s Vision 2030 economic diversification strategy.
As anticipated in the late evening of February 23, 2026, the UAE Ministry of Finance (MoF) released the official Electronic Invoicing Guidelines (hereinafter: “e-Invoicing Guidelines”) on February 24, 2026.
At the end of 2025, the Federal Tax Authority (“FTA”) released a first guide for the procedural aspects of United Arab Emirates (“UAE”) Advance Pricing Agreements (“APAs”).
As 2025 has closed and 2026 has begun, we at Aurifer rewind the tape of the last intense year while anticipating developments in the GCC region and beyond.
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