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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 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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2 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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3 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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4 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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5 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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6 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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7 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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8 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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9 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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10 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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11 RS028/2026 United Arab Emirates Country-by-Country Reporting (CBCR) CBCR Reporting Data CABINET RESOLUTION NO (44) OF 2020 Italy vs SATA Sud S.p.A. 2020-01-01
This refers to the amended Cab... This refers to the amended Cabinet Decision No. 44 of 2020, which supersedes the previous Cabinet Decision No. 32 of 2019.
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12 RS027/2026 United Arab Emirates FTA Compliance Compliance Authority’s Policy The Authority’s Policy on Issuing Clarifications and Directives 2026-03-01
The Authority’s Policy on Is... The Authority’s Policy on Issuing Clarifications and Directives
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13 RS025/2026 Oman Value Added Tax (VAT) E-Invoicing Presentation IAS-Invoice Accounting Software Presentation 2026-01-01
Invoice Accounting Software (I... Invoice Accounting Software (IAS) with PEPPOL based e-Invoicing Streamlining E-Invoicing Compliance, Automation & Global Transactions
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14 RS024/2026 Global International Financial Reporting Standard (IFRS) Issued by International Accounting Standards Board (IASB) IAS 38 (Intangible Assets) Standard Rulebook on IAS 38 2014-05-01
IAS 38 sets out the criteria f... IAS 38 sets out the criteria for recognising and measuring intangible assets and requires disclosures about them. An intangible asset is an identifiable non-monetary asset without physical substance. Such an asset is identifiable when it is separable, or when it arises from contractual or other legal rights. Separable assets can be sold, transferred, licensed, etc.
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15 RS023/2026 United Arab Emirates Value Added Tax (VAT) E-Invoicing Presentation IAS-Invoice Accounting Software Presentation 2026-04-27
Invoice Accounting Software (I... Invoice Accounting Software (IAS) with PEPPOL based e-Invoicing Streamlining E-Invoicing, Compliance, Automation & Global Transactions
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16 RS021/2026 United Arab Emirates Value Added Tax (VAT) E-Invoicing Ministry of Finance UAE eInvoicing Data Dictionary 2026-01-01
The eInvoicing Data Dictionary... The eInvoicing Data Dictionary (PINT AE): This document outlines the key data elements (fields) and their attributes for the most commonly used invoice types by businesses in the UAE. It highlights the importance of standardization to ensure consistency across different document types, which is essential for smooth integration and processing of eInvoices within the business ecosystem
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17 RS020/2026 United Arab Emirates KYC Laws & Notifications Circular No. (1) of 2026 Updating the Lists of High-Risk Countries, Countries Subject to Increased Monitoring, and Related Measures 2026-01-01
This resolution reaffirms and ... This resolution reaffirms and continues existing obligations and does not result in the creation of new obligations. Rather, it aims to reflect the approved updates to the relevant lists and enhance the level of compliance, within the framework of the applicable laws and regulations in force in the State.
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18 RS019/2026 United Arab Emirates Corporate Tax Ministry of Finance Cabinet Decision No. 142 of 2024 Imposition of Top-up Tax on Multinational Enterprises 2025-01-01
The Top-up Tax shall be impose... The Top-up Tax shall be imposed on Multinational Enterprises in accordance with the cases, provisions, conditions, rules, controls, and procedures set out in the annexure.
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19 RS018/2026 United Arab Emirates Value Added Tax (VAT) E-Invoicing Presentation Summarized Ministerial-Decision-No.-243 and 244-of-2025 2026-01-04
Ministerial-Decision-No.-243 a... Ministerial-Decision-No.-243 and 244-of-2025-on-the-Implementation-of-the-Electronic-Invoicing-System
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20 RS017/2026 United Arab Emirates Value Added Tax (VAT) E-Invoicing Ministry of Finance UAE Ministerial Decision No. 244 of 2025 2026-01-04
Ministerial-Decision-No.-244-o... Ministerial-Decision-No.-244-of-2025-on-the-Implementation-of-the-Electronic-Invoicing-System
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