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Law & Expert Analysis of Transfer Pricing, VAT, Corporate Tax, IFRS etc.

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# Resource No. Country Group Category Sub-Category Title Effective Date Short Brief Action
1 RS049/2026 United Arab Emirates Corporate Tax Corporate Tax Compliance Pillar Two / Global Minimum Tax FTA Decision No. 12 of 2026 – Top-up Tax Registration & Deregistration
Federal Tax Authority Decision... Federal Tax Authority Decision No. 12 of 2026 prescribes the registration, deregistration, and notification requirements for entities subject to the UAE Top-up Tax (Pillar Two) under Cabinet Decision No. 142 of 2024. It sets out the timelines for Top-up Tax registration and deregistration, introduces in-scope and out-of-scope notification requirements, specifies the role of the Domestic Designated Filing Entity, and applies to Fiscal Years commencing on or after 1 January 2025.
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2 RS048/2026 United Arab Emirates Value Added Tax (VAT) E-Invoicing Ministry of Finance UAE Ministerial-Resolution-No.-66-of-2026 2026-04-01
Ministerial-Resolution-No.-66-... Ministerial-Resolution-No.-66-of-2026-Amending-Certain-Provisions-of-Ministerial-Resolution-No.-244-of-2025-Regarding-the-Implementation-of-the-Electronic-Invoicing-System-En-20260514
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3 RS047/2026 Oman International Tax Double Taxation Agreement (DTA) Qatar Oman–Qatar Double Taxation Agreement (Ratified by Royal Decree No. 4/2022) – Article 24
Ratifying the Agreement Betwee... Ratifying the Agreement Between the Government of the Sultanate of Oman and the Government of the State of Qatar for the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Taxes on Income and Capital
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4 RS045/2026 United Arab Emirates Corporate Tax Ministry of Finance Federal Decree Laws Federal Decree-Law No. 47 of 2022 on Taxation of Corporations and Businesses 2023-06-01
Taxation of Corporations and B... Taxation of Corporations and Businesses
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5 RS044/2026 Oman E-Invoicing Oman Tax Authority Accredited Service Providers Service Provider and Taxpayer Association Management User Manual v1.0
This user manual provides comp... This user manual provides comprehensive guidance on how Taxpayers and Accredited Service Providers (ASPs) manage connections and disconnections, handle connection requests and notifications, and perform SMP participant management through the Fawtara Portal.
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6 RS043/2026 United Arab Emirates Value Added Tax (VAT) E-Invoicing Ministry of Finance UAE UAE E-Invoicing Programme 2026-06-30
UAE eInvoicing introduces a ma... UAE eInvoicing introduces a mandatory structured electronic invoice exchange system using Accredited Service Providers (ASPs) under the 5-Corner DCTCE model, with full implementation starting from 1 January 2027 for applicable businesses.
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7 RS042/2026 United Arab Emirates Value Added Tax (VAT) Federal Tax Authority FTA Guide TAXABLE PERSON GUIDE FOR VALUE ADDED TAX JUNE 2018 2018-01-01
TAXABLE PERSON GUIDE FOR VALUE... TAXABLE PERSON GUIDE FOR VALUE ADDED TAX JUNE 2018
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8 RS041/2026 United Arab Emirates Labor Laws (Employer Employee Relationships) Ministry of Human Resources & Emiratization Ministerial Resulation No. 0340 of 2026 MoHRE has introduced a unified salary payment deadline for all private sector establishments registered under the Wage Protection System (WPS). 2026-06-01
Resolution 340 requires employ... Resolution 340 requires employers to strengthen payroll controls, ensure timely salary processing, and closely monitor WPS compliance. The changes are expected to improve wage security for employees while increasing accountability and transparency across the UAE private sector.
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9 RS040/2026 United Arab Emirates Labor Laws (Employer Employee Relationships) Ministry of Human Resources & Emiratization Federal Decree-Law No. (33) of 2021 Federal Decree-Law Regarding the Regulation of Employment Relationship 2022-02-02
Federal Decree-Law Regarding t... Federal Decree-Law Regarding the Regulation of Employment Relationship
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10 RS039/2026 United Arab Emirates Value Added Tax (VAT) Federal Tax Authority VATP038 VAT Public Clarification Manpower vs Visa Facilitation Services 2018-01-01
Issue In some instances, empl... Issue In some instances, employment visas are held by one person (e.g. company) while the employees work under the supervision and control of another person. This Public Clarification provides guidelines on determining the nature of these supplies as well as the application of the relevant valuation rules.
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11 RS038/2026 Oman Value Added Tax (VAT) E-Invoicing Presentation Oman E-Invoicing Presentation by WITSYNC 2026-02-01
Oman E-Invoicing Compliance: I... Oman E-Invoicing Compliance: Impact Analysis & System Implementation Roadmap Regulatory Overview, Impact Assessment, and Compliance
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12 RS037/2026 Global International Financial Reporting Standard (IFRS) Issued by International Accounting Standards Board (IASB) IAS 02 (Inventories) A Complete Standard in original issued IAS 02 Inventories 2001-04-01
The objective of this Standard... The objective of this Standard is to prescribe the accounting treatment for inventories. A primary issue in accounting for inventories is the amount of cost to be recognised as an asset and carried forward until the related revenues are recognised. This Standard provides guidance on the determination of cost and its subsequent recognition as an expense, including any write‑down to net realisable value. It also provides guidance on the cost formulas that are used to assign costs to inventories.
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13 RS036/2026 United Arab Emirates KYC Laws & Notifications UAE Cabinet Resolution No. 63 of 2026 Addition of 16 Individuals and 5 Entities to the UAE Local Terrorist List 2026-05-12
The United Arab Emirates (UAE)... The United Arab Emirates (UAE) has issued Cabinet Resolution No. 63 of 2026, approving the inclusion of 16 individuals and 5 entities on the UAE’s Local Terrorist List. The action forms part of the UAE’s broader strategy to combat terrorism financing, disrupt illicit financial networks, and strengthen international counterterrorism cooperation.
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14 RS035/2026 Global International Financial Reporting Standard (IFRS) Issued by International Accounting Standards Board (IASB) IFRS 15 (Revenue from Contracts with Customers) A Complete Standard in original issued IFRS 15 Revenue from Contracts with Customers 2018-01-01
International Financial Report... International Financial Reporting Standard 15 Revenue from Contracts with Customers (IFRS 15) establishes principles for reporting useful information to users of financial statements about the nature, amount, timing and uncertainty of revenue and cash flows arising from an entity’s contracts with customers.
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15 RS034/2026 Global Transfer Pricing Arm’s Length Principle Case Law Burden of Proof & Validity of TP Adjustments 2026-03-01
Italy vs GE Medical Systems It... Italy vs GE Medical Systems Italia S.p.A. & Nuovo Pignone Holding S.p.A. (Italian Supreme Court, March 2026) This case is about transfer pricing disputes in intercompany transactions and mainly focuses on: • whether tax authorities can make TP adjustments without proper proof, • burden of proof on tax authorities, and • protection from penalties when proper TP documentation is maintained.
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16 RS033/2026 India Laws & Acts COMPANIES ACT THE COMPANIES ACT, 2013 The Companies Act 2013 as amended upto 01.04.2021 2021-04-01
THE INDIAN COMPANIES ACT, 2013
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17 RS032/2026 United Arab Emirates Corporate Tax Ministry of Finance Taxation of Family Foundations Corporate Tax Guide | CTGFF1 2025-05-01
Taxation of Family Foundations
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18 RS031/2026 Saudi Arabia Transfer Pricing The ZATCA Authority Guidelines The Transfer Pricing Guidelines 2021-11-01
The Zakat, Tax, and Customs Au... The Zakat, Tax, and Customs Authority (”ZATCA", “Authority") has issued this Guide for the purpose of clarifying certain tax treatments concerning the implementation of Transfer Pricing in the Kingdom of Saudi Arabia.
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19 RS030/2026 Global Transfer Pricing Arm’s Length Principle Case Law on lack of documentation Italy vs SATA Sud S.p.A. 2026-04-21
This case relates to the disal... This case relates to the disallowance of intra-group service deductions by the Italian Revenue Agency against SATA Sud S.p.A. for lack of sufficient documentation. The Supreme Court held that generic invoices and a flat-rate framework contract alone are insufficient to prove deductibility, placing the burden of proof firmly on the taxpayer.
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20 RS029/2026 United Arab Emirates Value Added Tax (VAT) Federal Tax Authority VATP034 Cabinet Resolution No. (91) of 2023 Concerning the Application of the Reverse Charge Mechanism on Electronic Devices Among Those Registered in the State for the Purposes of Value Added Tax 2023-08-30
Electronic Products purchased ... Electronic Products purchased for resale or to use the products to in producing or manufacturing Electronic devices so as per Cabinet Decision No(91) of 2023 issued by UAE Cabinet on 30 August 2023 that VAT is accounted for in local supplies of Electronic devices between VAT registered businesses.Instead of the supplier charging the VAT, the buyer(recipient) accounts for the VAT under reverse charge mechanism.
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