Research and insights

Published research, policy analysis and practical context for cross-border tax questions.

Jurisdiction: MiddleEast

Page 1 of 7 · 124 published records

• Saudi VAT Filing Control: Building a Calendar Around the SAR 40 Million Threshold — Saudi VAT taxpayers should align filing frequency, payment controls, and management review with the annual-supplies threshold used for monthly versus quarterly reporting. A disciplined calendar can reduce late-filing exposure and improve the quality of return amendments.
• UAE E-Invoicing Changes: What Tax Groups and Finance Teams Should Do Before 2027 — The UAE’s October 2026 amendments reduce several operational burdens under the Electronic Invoicing System while preserving record-retention and accessibility obligations. Businesses should use the transition period to redesign intercompany invoicing, data governance, and audit procedures.
• Setting Up Business Entities in Kuwait Post-Pillar Two Implementation — As Kuwait rolls out its multinational entity minimum tax (Pillar Two), foreign and domestic investors need to rethink entity structure, tax exposure, and compliance obligations under Law No. 157 of 2024.
• Saudi Arabia’s Fines & Penalties Relief Initiative: How to Leverage It Before End-2026 — ZATCA’s extension of its blanket penalty waiver gives taxpayers until December 31 2026 to clear historic VAT and other tax obligations without late‐filing or payment penalties—provided conditions are met.
• Navigating the UAE’s Recent VAT Amendments: What Businesses Should Know — The UAE’s latest updates to its VAT regulatory framework introduce key changes affecting input tax recovery, composite supplies, and apportionment methods—important for businesses to understand and implement.
• Preparing for UAE’s Pillar Two Filing Requirement: What Multinationals Must Know — The UAE’s new requirements under Ministerial Decision No. 133 of 2026 impose Pillar Two Information Return obligations – here’s how multinational businesses should prepare.
• Leveraging UAE’s Small Business Relief Extension for Tax Planning — Entrepreneurs and small businesses in UAE can take advantage of the extended Small Business Relief until end-2029 — here’s how to plan to maximize benefits.
• How UAE’s Recent VAT Regulation Amendments Impact Your Business — Under Cabinet Decision No. 149 of 2026, the UAE has recently amended its VAT Executive Regulation — here’s what businesses must know to stay compliant and gain competitive advantage.
• Entity Setup in the UAE Under the Pillar Two Regime: What Multinationals Must Know — A detailed guide for corporations establishing or reviewing UAE entities in light of the Top-Up Tax and international minimum tax demands.
• Compliance Check: Navigating VAT & Electronic Invoicing Reforms in the UAE — What businesses operating in the UAE need to know now about recent VAT executive regulation amendments and changes in the e-invoicing regime to avoid penalties.
• Tax Planning for Digital Nomads in the Gulf: UAE, Saudi & Beyond — Explore how digital nomads can align with Gulf tax systems—covering residency, corporate tax exposure, and leveraging zero-tax zones to optimize your tax position.
• Small Business Relief in UAE Through End-2029: What Free Zone and Local Businesses Should Know — UAE extends Small Business Relief for Corporate Tax until 31 December 2029 for taxable persons with revenues up to AED 3 million. Key points for eligibility, compliance, and strategic business decisions.
• Navigating the UAE’s VAT Executive Regulation Amendments (Sept 2026) — UAE’s Cabinet Decision No. 149 of 2026 introduces updated VAT Executive Regulation provisions—impacting medical imports, employee housing, input tax recovery, and more. Understand changes and stay compliant.
• How Pillar Two & Top-Up Tax Reporting Changes Impact UAE Multinationals — With UAE’s Ministerial Decision No. 133 of 2026, multinationals operating in the UAE face new filing obligations under the Pillar Two / Top-Up Tax regime starting from 2025. Learn who’s affected, how to comply, and what this means for your global tax planning.
• Setting Up an Entity in Saudi Arabia: Real Estate Transaction Tax Law Explained — Saudi Arabia’s Real Estate Transaction Tax now requires clarity for investors—this guide breaks down what every business or investor should do ahead of acquiring property.
• Digital Nomad in Saudi Arabia: ZATCA Extends Relaxed Schemes for Taxpayers — ZATCA’s recent policy extends tax fine waivers and enforcement leniency—important changes for digital nomads and remote workers operating under Saudi tax systems.
• UAE’s VAT Executive Regulation Amendments: What Businesses Should Know — Recent changes in the UAE’s VAT Executive Regulation introduce new clarity around input tax recovery, medical supply imports, and housing benefits—key for businesses to stay compliant and optimize costs.
• Setting Up an Entity in the UAE: Tax & Entity Structure Insights for Entrepreneurs — Thinking of setting up a business in the UAE? Here’s a guide to structuring your entity for optimal tax efficiency, covering corporate tax, VAT, and minimum tax obligations.
• Navigating UAE’s VAT Regulatory Changes: Input Tax, Employee Housing & Composite Supply — Recent amendments to UAE’s VAT Executive Regulation simplify VAT input rules, update treatment of employee accommodation and composite supplies—here’s what businesses need to adjust.
• UAE’s Pillar Two Reporting: What Multinational Entities Need to Know — As the UAE enforces Pillar Two rules for multinational entities (MNEs), this article breaks down the recent decision, its scope, and how MNEs should prepare for compliance.