2023
6 December 2023 - Amendments to the Excise Tax Executive Regulations
29 November 2023 - Taxation of Natural Persons under the UAE Corporate Tax Law
20 November 2023 - Oman grants Minister of Finance powers to allow tax exemptions
17 November 2023 - FTA guide on the Taxation of Foreign Source Income
8 November 2023 - Issuance of a guide on the Interaction of Accounting Standards with corporate tax
6 November 2023 - Free zones: updated corporate tax legislation
1 November 2023 - Oman Tax Authority amends the Oman VAT Executive Regulations
31 October 2023 - UAE FTA releases transfer pricing guide
19 September 2023 - New VAT Reverse Charge Mechanism on local supplies of electronic devices
17 August 2023 - New Corporate Tax cabinet decision by MoF
11 August 2023 - Business visitors refund scheme
4 August 2023 - New tax procedures executive regulation
12 May 2023 - Guidance on Transfer Pricing (‘TP’) documentation requirements under the UAE Corporate tax (‘CT’) regime
10 April 2023 - Ministerial Decision No. 73 of 2023 on Small Business Relief
24 January 2023 - Korea enacts Pillar 2 on 31 December 2022 – but debate on the ‘enactment’ part
2 March 2023 - Value Added Tax (“VAT”) treatment of loyalty programs in Oman
2 March 2023 - Amendment to the UAE VAT Executive Regulations
24 March 2023 - The Value Added Tax (“VAT”) guide on Input Tax Apportionment
2022
- 29 December 2022 - Impact of the Corporate Tax introduction on VAT in the UAE
- 20 December 2022 - The UAE introduces Transfer Pricing regulations
- 20 December 2022 - Taxation of corporations and businesses - extractive business and non-extractive natural resource business (as per Federal Decree-Law No. 47 of 2022)
- 14 December 2022 - Oman - Qatar Double Tax Treaty comes into force
- 9 December 2022 - UAE Corporate Tax Law released
- 18 November 2022 - Are you in control of your corporate tax position?
- 17 November 2022 - UAE Cabinet of Ministers’ Decision No. 99 of 2022, amending the UAE VAT Executive Regulations
- 16 November 2022 - Federal Decree-Law No. (28) of 2022 on Tax Procedures (“the Amended Tax Procedures Law”)
- 10 November 2022 - The UAE introduces tax residency criteria for natural and legal persons
- 28 October 2022 - Federal Decree-Law No. (18) of 2022 (“the Amendment of VAT Law”)
- 19 October 2022 - Oman Tax Authority amends the VAT Executive Regulations
- 22 September 2022 - Oman announces rules for availing income tax exemption in respect of new businesses involved in economic diversification
- 13 September 2022 - Excise Tax Alert: New and updated guidance from the Federal Tax Authorities
- 12 August 2022 - Customs Alert - Submit Self Audit Findings
- 6 July 2022 - FTA Decision no. 4 - Tourist Refund time limit
- 1 July 2022 - The UAE and India’s Comprehensive Economic Partnership Agreement
- 23 June 2022 - VAT Public Clarification VATP029 on Gold – Making Charge
- 19 May 2022 - The effect of penalty regime’s wording change
- 21 April 2022 - FTA User Guide [USEGWB001] on Raqeeb: Whistle Blower Program for Tax Violations and Evasion
- 21 February 2022 - Updated Voluntary Disclosure User Guide on VAT and Excise Tax
- 9 February 2022 - Public consultation document: Pillar One – Amount A: Model Rules for Nexus and Revenue Sourcing
- 4 February 2022 - How the 2022 GCC Unified Customs Tariff will impact your organization from 1 February 2022
- 1 February 2022 - Corporate Tax in the UAE
- 1 February 2022 - The introduction of corporate income tax in the UAE
- 31 January 2022 - OECD’s transfer pricing guidelines for multinational enterprises and tax administrations: what this means for Middle East businesses
- 11 January 2022 - Cabinet Decision no. 105 of 2021 on the Procedures of Administrative Penalty Installments and Waivers
- 6 January 2022 - Oman Tax Authority publishes the Oil & Gas Sector Value Added Tax (VAT) Guide
- 21 April 2022 - FTA User Guide [USEGWB001] on Raqeeb: Whistle Blower Program for Tax Violations and Evasion
- 19 May 2022 - The effect of penalty regime’s wording change
2021
- 28 December 2021 - Oman issues decision on determination of license fee for excise warehouses
- 22 December 2021 - Global Minimum Tax rules: a detailed analysis
- 20 December 2021 - The OECD releases the Final Global Minimum Tax (Pillar 2) rules
- 13 December 2021 - Tax penalties amnesty deadline
- 7 December 2021 - Input recovery on mobile phone airtime and data packages used by employees
- 25 November 2021 - Harmonized System nomenclature 2022
- 23 November 2021 - Penalty Reconsideration Submission Procedure
- 11 November 2021 - Public Clarification on Amendment of the Tax Procedures Law
- 3 November 2021 - Middle East Tax Newsletter - October 2021
- 1 November 2021 - Amendments to the Federal Decree-Law on Tax Procedures No. 7
- 27 October 2021 - UAE Cabinet has issued Decision No. 88 of 2021 amending Article 51 of the UAE VAT Executive Regulations
- 25 October 2021 - Oman Tax Authority issues VAT Guide on the Real Estate Sector in Oman
- 17 October 2021 - Oman Tax Authority issues Value Added Tax Guide on Special Zones
- 11 October 2021 - Federal Tax Authority issues ESR Appeal User Guide
- 10 October 2021 - OECD: Agreement for global minimum tax, to resolve international taxation of digital economy
- 6 October 2021 - Middle East Tax Newsletter - September
- 30 September 2021 - September newsletter for Oman
- 14 September 2021 - The UAE Supreme Court has issued a ruling in its first tax evasion criminal case
- 2 September 2021 - Middle East Tax Newsletter - August
- 17 August 2021 - Dubai Customs Notice no. 13/2021: E-commerce between companies
- 29 July 2021 - Middle East Tax Newsletter - July
- 18 May 2021 - Blockchain technology-based e-commerce personal consignments’ clearance platform
- 17 May 2021 - Dubai Customs Policy no. 52/2021-Implementation of the TIR Carnet
- 10 May 2021 - Revision to the penalty regime in the UAE
- 28 April 2021 - Middle East Tax Newsletter
- 9 March 2021 - Detailed guidelines on transfer pricing reporting and documentation issued in Qatar
- 28 February 2021 - Middle East tax Newsletter
- 18 February 2021 - EFTA goods exemption from customs duties in the GCC
- 28 January 2021 - Dubai Customs reinstates the obligation to submit customs declarations
- 26 January 2021 - Have you started preparing for the annual input tax apportionment (wash-up)?
- 21 January 2021 - 31 Jan 2021 deadline for submitting ESR notifications and reports
- 11 January 2021 - New Public Clarification issued by the Federal Tax Authority
- 10 January 2021 - Oman issues decisions on VAT registration and VAT zero rating for food items