The Federal Tax Authority (FTA) has released a guide on the UAE Corporate Tax (CT) Interest Deduction Limitation rules, offering clarity on Ministerial Decision No. 126 of 2023. Businesses should review their financial arrangements to identify amounts equivalent to Interest for accurate UAE CT Return calculations.

With Executive Order 14256 of 2 April, the U.S. government has introduced changes to its tariff regulations regarding low-value imports.

The United Arab Emirates (UAE) recently went through a major VAT Law reform. The reform was codified by way of the release of Cabinet Decision No. 100 of 2024, which introduced 35 updates to 34 (out of 75) Articles across the Executive Regulations to Federal Decree-Law No. 8 of 2017 on VAT, and came into effect on 15 November 2024.

What happens when tax rules for non-residents clash with EU principles on the free movement of capital? The Court of Justice of the European Union has ruled on a key case addressing withholding tax refunds for loss-making companies.