Ahmed Elnaggar
What’s next for ADGM’s Law Firms, CSPs & Tax Advisers
What comes next and how to prepare
Author’s Update (22nd October 2025)
ADGM has now finalised and implemented the framework referenced in this article t...
22 Oct, 2025
Mohamed Hassanein
Fire is a Result of Tiny Sparks: Egyptian Investors in the UAE and Their Tax Obligations
The United Arab Emirates (UAE) is a thriving hub for company formation, investment opportunities, and banking solutions, attracting entrepreneurs and investors ...
27 Dec, 2024
Shireen Kapoor
UAE - Canada Double Tax Treaties
Non-residents of Canada who earn income from Canadian sources must navigate not only the Income Tax Act (ITA) but also consider the potential impact of tax trea...
10 Sep, 2024
Stefano Menotti
Tax Treatment of Motor Vehicles Expenditures in UAE
1 - Introduction
When a motor vehicle is available for the use of an employee, manager, or shareholder beyond working hours, it is considered as partially used...
05 Jan, 2024
Elleonor Grace E. Apostol
Daisy Cureg
VAT and Employee Benefits
Overview
VAT is a transaction tax for businesses. Businesses pay VAT on purchases and charge it on sales, with a net balance payable or refundable.
Cha...
25 Dec, 2023
Daisy Cureg
Elleonor Grace E. Apostol
VAT for Holding Companies and Corporate Groups
Overview
Corporate groups, regardless of their size, encompass diverse entities each serving a distinct purpose within the group structure. Typically, there is...
25 Dec, 2023
Ahmed Gabr
Tax Disputes and Litigation
Overview
With the application of excise tax and VAT in the UAE and Federal Decree-Law No. 47/2022 On the Taxation of Corporations and Businesses and since Oc...
22 Dec, 2023
Elleonor Grace E. Apostol
Tourist Taxes in the UAE: What Travelers Need to Know
Overview
In the UAE, tourist tax regimes are different across the country. Not all of the Emirates apply such a tax.
With the introduction of these taxes, h...
16 Dec, 2023
Elleonor Grace E. Apostol
Daisy Cureg
VAT and Commercial Services
Overview
The UAE's introduction of a 5% VAT in 2018 marked a pivotal moment in its economic history. It signaled a shift away from oil-dependent revenue and pr...
24 Nov, 2023
Elleonor Grace E. Apostol
VAT and Imports and Exports
Overview
Effective from 1 January 2018, the United Arab Emirates has implemented a general tax on consumption in line with the Common VAT Agreement of the ...
24 Nov, 2023
Stefano Menotti
UAE Corporate Tax - Tax Treatment of Family Foundations Established in the UAE
FTA - Federal Tax Authority
CT - Corporate Tax
CTL - Federal Decree-Law 47 of 2022 – the Corporate Tax Law
CTG - Corporation Tax Guide published by FTA...
06 Oct, 2023
Daisy Cureg
VAT obligations and Directors’ Liability
Overview
On 27 November 2016, all Member States of the Gulf Cooperation Council (GCC) agreed to sign the Common VAT Agreement of the States of the Gulf Coope...
05 Sep, 2023
Stefano Menotti
UAE Corporation Tax Free Zone Companies: Who can enjoy the Zero Tax Regime?
Disclaimer:
The official sources of information on Federal Taxes in the UAE are the Ministry of Finance and the Federal Tax Authority. The present article is n...
23 Jun, 2023
