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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 RS063/2026 United Arab Emirates Value Added Tax (VAT) E-Invoicing Ministry of Finance UAE UAE Cabinet Decision No. 173 of 2026 – Revised E-Invoicing Administrative Penalties 2026-10-15
The UAE has introduced Cabinet... The UAE has introduced Cabinet Decision No. 173 of 2026, effective 15 October 2026, replacing Cabinet Decision No. 106 of 2025. The new Decision establishes a more proportionate administrative penalty framework for non-compliance with the UAE Electronic Invoicing System.
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2 RS062/2026 United Arab Emirates International Tax Double Taxation Agreement (DTA) DTAA - UAE & Gabon DTAA - UAE & Gabon for the Prevention of Fiscal Evasion with respect to Taxes on Income 2023-02-16
This Agreement shall apply to ... This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
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3 RS061/2026 United Arab Emirates Value Added Tax (VAT) E-Invoicing Ministry of Finance UAE Ministerial Decision No.-197 of 2026-Amending Certain Provisions of Ministerial Decision No.-243 of 2025 on the Electronic Invoicing System 2026-10-01
Ministerial Decision No. (197)... Ministerial Decision No. (197) of 2026 amends the UAE Electronic Invoicing System regulations by clarifying transaction exclusions, invoice issuance timelines, and record-retention requirements. Electronic Invoices and Credit Notes must generally be issued and transmitted within 14 Business Days, subject to applicable provisions. The Decision comes into force on 1 October 2026.
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4 RS060/2026 Global International Financial Reporting Standard (IFRS) Issued by International Accounting Standards Board (IASB) IAS 16 Property, Plant and Equipment 2001-04-01
The objective of this Standard... The objective of this Standard is to prescribe the accounting treatment for property, plant and equipment so that users of the financial statements can discern information about an entity’s investment in its property, plant and equipment and the changes in such investment.
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5 RS059/2026 United Arab Emirates Value Added Tax (VAT) Federal Tax Authority Cabinet Decision No. 153 of 2025 Reverse Charge Mechanism on Metal Scrap Trading among VAT Registrants 2026-01-14
Cabinet Decision No. 153 of 20... Cabinet Decision No. 153 of 2025, issued on 14 November 2025 and effective from 14 January 2026, provides for the application of the Reverse Charge Mechanism (RCM) to metal scrap trading between VAT-registered persons in the UAE. The Decision aims to establish the applicable VAT treatment for such transactions and clarify the related tax compliance obligations for businesses involved in metal scrap trading.
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6 RS058/2026 United Arab Emirates Value Added Tax (VAT) Federal Tax Authority FTA Decision No. 17 of 2026 FTA Regulation on Eligibility of Input Tax Recovery 2026-10-01
The UAE Federal Tax Authority ... The UAE Federal Tax Authority (FTA) issued Decision No. 17 of 2026 on 9 September 2026, effective from 1 October 2026, outlining the conditions for recovering input VAT on employee-related expenses, including transportation, food and beverages in remote locations, work-related accommodation, temporary accommodation for new employees (up to 30 days), mobile phones, internet services, and business parking. VAT recovery is permitted only for eligible business-related expenses that meet the prescribed conditions and are supported by employment contracts, documented company policies, and appropriate records. Businesses must maintain proper documentation to ensure compliance with applicable VAT recovery requirements.
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7 RS057/2026 United Arab Emirates WITSYNC Public Releases Presentations Business Profile 2017-12-01
Brief about the WITSYNC and it... Brief about the WITSYNC and its Professional Services
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8 RS053/2026 United Arab Emirates Corporate Tax Ministry of Finance Ministerial-Decision-No.-120-of-2023 Adjustments Under the Transitional Rules for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses 2024-01-01
Ministerial Decision No. 120 o... Ministerial Decision No. 120 of 2023 on the Adjustments Under the Transitional Rules for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
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9 RS052/2026 United Arab Emirates KYC Software Module KYVC- Know Your Vendors & Customers A Software Module Presentation 2021-01-01
A dedicated tool for your AML,... A dedicated tool for your AML, CDD, EDD, KYC Software Module to ensure your possess valid data of your Vendors & Customers and remain compliant with UAE Regulations
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10 RS051/2026 United Arab Emirates KYC Laws & Notifications Federal Tax Authority Decision No. 13 of 2026 Measures, Procedures and Conditions required by Taxable Persons for the Verification of the Validity and Integrity of the Supplies before Deduction of Input Tax 2026-08-21
Measures, Procedures and Condi... Measures, Procedures and Conditions required by Taxable Persons for the Verification of the Validity and Integrity of the Supplies before Deduction of Input Tax
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11 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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12 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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13 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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14 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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15 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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16 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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17 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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18 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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19 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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20 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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