2025

7 May - Updates on QIFs, REITs, QLPs and non-resident nexus rules

15 April - Updated Ministerial Decision on Audited Financial Statements

21 March - Public Clarification No. 40 on amendments to the VAT Executive Regulation

19 March - Accreditation process for UAE e-invoicing

4 March - The UAE MoF publishes Pillar 2 FAQs

25 February - Free Zone Consumption Customs Declarations

7 February - Public consultation on the e-invoicing data dictionary

6 February - Oman signs Double Tax Treaty with Cyprus, Tanzania and Bahrain

4 February - New Ministerial Decision on the Participation Exemption and Foreign Permanent Establishment Exemption

20 January - Ministry of Labour updates to the Wage Protection System in Oman

16 January - Public clarification on Cryptocurrency mining

15 January - New Ministerial Decision on Tax Groups

13 January - Gulf Cooperation Council (GCC) Countries implement the GCC Integrated Customs

8 January - Oman introduces Top-Up Tax for Multinational Groups

2 January - Oman ratifies Double Tax Treaty with Luxembourg and Estonia

24 December - Oman ratifies Double Tax Treaty with Ireland

19 November - Tax guide on Corporate Tax Returns: further insights

11 November - Tax guide on Corporate Tax returns

5 November - Corporate Tax Guide on Tax Resident and Tax Residency Certificate

4 November - Oman signs Double Tax Treaty with Luxembourg and Estonia

31 October -  Updated UAE VAT Law No. 16 of 2024

30 October - The UAE's Tax Resident and Tax Residency Certificate guide

16 October - Oman’s Ministry of Labour increases restrictions on professions for expatriates

4 October - Updates to UAE VAT Executive Regulation No 100 of 2024

27 August - Corporate Tax Guide on the Determination of Taxable Income

25 August - Oman announces Capital Market Incentive Program

13 August - First tax period of a juridical person

6 August - Federal Tax Decision No 4 of 2024 amending the FTA’s policy on issuing clarifications and directives

16 July - Shura Council advances the Personal Income Tax (PIT) bill to State Council

6 June - Public Clarification No. 38 (Manpower vs Visa facilitation services)

22 May - Corporate Tax Guide on Free Zone Persons released by the Federal Tax Authority

5 May - FTA Guide on Qualifying Group Relief

14 March - New law for taxation of foreign banks operating in Dubai

28 February - Timelines for Corporate Tax registration specified

18 January - FTA Guide on tax groups

16 January - FTA guide on the Taxation of Foreign Source Income

10 January - Oman - Russia Double Tax Treaty

6 December - Amendments to the Excise Tax Executive Regulations

29 November - Taxation of Natural Persons under the UAE Corporate Tax Law

20 November - Oman grants Minister of Finance powers to allow tax exemptions

17 November - FTA guide on the Taxation of Foreign Source Income

8 November - Issuance of a guide on the Interaction of Accounting Standards with corporate tax

6 November - Free zones: updated corporate tax legislation

1 November - Oman Tax Authority amends the Oman VAT Executive Regulations

31 October - UAE FTA releases transfer pricing guide

19 September - New VAT Reverse Charge Mechanism on local supplies of electronic devices

17 August - New Corporate Tax cabinet decision by MoF

11 August - Business visitors refund scheme

4 August - New tax procedures executive regulation

12 May - Guidance on Transfer Pricing (‘TP’) documentation requirements under the UAE Corporate tax (‘CT’) regime

10 April - Ministerial Decision No. 73 of 2023 on Small Business Relief

24 January - Korea enacts Pillar 2 on 31 December 2022 – but debate on the ‘enactment’ part

2 March - Value Added Tax (“VAT”) treatment of loyalty programs in Oman

2 March - Amendment to the UAE VAT Executive Regulations

24 March - The Value Added Tax (“VAT”) guide on Input Tax Apportionment