𝗚𝗼𝗼𝗱 𝗡𝗲𝘄𝘀 𝗳𝗼𝗿 𝗨𝗔𝗘 𝗦𝗠𝗘𝘀 – 𝗦𝗺𝗮𝗹𝗹 𝗕𝘂𝘀𝗶𝗻𝗲𝘀𝘀 𝗧𝗮𝘅 𝗥𝗲𝗹𝗶𝗲𝗳 𝗘𝘅𝘁𝗲𝗻𝗱𝗲𝗱 𝗨𝗻𝘁𝗶𝗹 𝟮𝟬𝟮𝟵 𝗠𝗼𝗿𝗲 𝗥𝘂𝗻𝘄𝗮𝘆, 𝗭𝗲𝗿𝗼 𝗧𝗮𝘅: 𝗪𝗵𝗮𝘁 𝘁𝗵𝗲 𝗟𝗮𝘁𝗲𝘀𝘁 𝗖𝗼𝗿𝗽𝗼𝗿𝗮𝘁𝗲 𝗧𝗮𝘅 𝗨𝗽𝗱𝗮𝘁𝗲 𝗠𝗲𝗮𝗻𝘀 𝗳𝗼𝗿 𝗬𝗼𝘂 ​When Corporate Tax was introduced in the UAE, the government introduced a major breathing room policy for startups and small enterprises: Small Business Relief (SBR). Originally set to expire […]

𝗞𝗻𝗼𝘄 𝗬𝗼𝘂𝗿 𝗦𝘂𝗽𝗽𝗹𝗶𝗲𝗿 – 𝗛𝗼𝗹𝗱𝗶𝗻𝗴 𝗮 𝗧𝗮𝘅 𝗜𝗻𝘃𝗼𝗶𝗰𝗲 𝗜𝘀 𝗡𝗼 𝗟𝗼𝗻𝗴𝗲𝗿 𝗘𝗻𝗼𝘂𝗴𝗵 𝗛𝗼𝗹𝗱𝗶𝗻𝗴 𝗮 𝗧𝗮𝘅 𝗜𝗻𝘃𝗼𝗶𝗰𝗲 𝗜𝘀 𝗡𝗼 𝗟𝗼𝗻𝗴𝗲𝗿 𝗘𝗻𝗼𝘂𝗴𝗵: 𝗪𝗵𝘆 𝗨𝗔𝗘 𝗩𝗔𝗧 𝗥𝘂𝗹𝗲𝘀 𝗔𝗿𝗲 𝗚𝗲𝘁𝘁𝗶𝗻𝗴 𝗦𝘁𝗿𝗶𝗰𝘁𝗲𝗿 ​For years, claiming back VAT (Input Tax) on business purchases in the UAE was relatively straightforward: if you had a valid tax invoice in your records, you were […]

Connecting the Dots: The FTA’s Tightening Noose on Transfer Pricing Adjustments The landscape of UAE Corporate Tax has transitioned rapidly from legislative drafting to strict, data-driven enforcement. Two major milestones viz. a quiet update to the EmaraTax portal’s Related Party Schedule and the Federal Tax Authority’s (FTA) first-ever consolidated summary of private clarifications, reveal exactly […]