Research and insights

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

Jurisdiction: MiddleEast

Page 3 of 7 · 124 published records

• What Digital Nomads Should Know About UAE Pillar Two Reporting & Permanent Establishment Rules — UAE’s recent moves on Pillar Two information returns and global minimum tax mean nomadic workers and remote service providers should reassess where and how their income is taxed.
• Staying Compliant: Saudi Arabia’s Extended Penalty Waiver & E-Invoicing Wave 25 — An extended waiver window and new wave of e-invoicing arrival mean Saudi taxpayers must act now to avoid penalties and get systems ready for integration by early 2027.
• Strategic Use of UAE Small Business Relief: Planning Corporate Tax Liabilities Through 2029 — UAE’s extension of Small Business Relief until end-2029 gives businesses with revenues ≤ AED 3 million key planning space to optimize costs. Here’s how to make it work for you.
• Using Restaurant VAT Return Filing Requirements in KSA to Optimize Cash Flow — VAT-registered businesses in Saudi Arabia must follow specific filing deadlines and risk fines up to 25 % of VAT due. Proper planning can reduce penalties, improve liquidity, and keep you compliant.
• How Digital Nomads Can Navigate Saudi Arabia’s Customs- and VAT-Related Vehicle Rules — Saudi Arabia has introduced new regulations for GCC-registered vehicles as of 26 August 2026. Digital nomads driving in from neighbouring Gulf States need to act now or face complications.
• Entity Setup Essentials: Top-Up Tax & Pillar Two in UAE for Multinational Enterprises — How UAE’s decisions on Pillar Two information returns and top-up tax obligations affect foreign and multinational entities setting up or expanding operations in the Emirates.
• Making VAT Compliance Manageable: Saudi Arabia’s Filing & Penalty Rules for Large Establishments — Tips and checklists to help Saudi businesses avoid penalties by properly managing VAT returns with revenues over SAR 40 million.
• Planning Corporate Tax Efficiency with UAE’s Extended Small Business Relief — How UAE’s decision to extend Small Business Relief under corporate tax law reshapes tax planning for entrepreneurs and small firms.
• Excise Tax Minimum Prices & Small Business Relief in UAE: What Businesses Must Know — The UAE has just introduced a new minimum excise price for e-liquid products and extended small business relief until end-2029—crucial updates for SMEs, retailers, and manufacturers.
• Planning for UAE Pillar Two Reporting: What Multinationals Need to Do Now — With the UAE’s recent introduction of explicit Pillar Two reporting requirements under its Top-Up Tax regime, multinationals need to understand which entities are in scope, timing, and data obligations to avoid penalties.
• New Rules for Pillar Two Reporting in the UAE: Who Must File the Information Return? — Understand Ministerial Decision No. 133 of 2026, which clarifies which UAE entities must file Pillar Two returns under the Top-up Tax regime, effective for financial years beginning 1 January 2025.
• Maximizing Savings: How the UAE’s Research & Development Tax Credit Works in Phase 1 — Discover how the UAE’s newly launched R&D tax credit offers up to 50% relief and how to qualify under Phase 1 while preparing for possible Phase 2 enhancements.
• Digital Nomad Guide: UAE Corporate Top-Up Tax & Pillar Two Requirements Explained — For remote workers, small branches, and digital nomads operating in the UAE's high-income environment, understanding the Top-up Tax under OECD Pillar Two and UAE rules is critical for staying compliant globally.
• Excise Duty Update in UAE: Minimum Price for Vape Liquids Coming Sept 1 — To level the playing field and tighten rules on selective excise taxes, the UAE will impose a minimum excise price on vape liquids starting September 1, 2026—what you need to know to stay compliant.
• How UAE’s New Small Business Relief Extension Impacts Your Corporate Tax Planning — The UAE has extended its Small Business Relief for Corporate Tax until end-2029—here’s what this means in practice for your tax rate, cash flow, and strategic planning.
• Tax-Efficient Entity Setup in Saudi Arabia Post-VAT Refund Rules for Non-Profits — New VAT refund regulations for public benefit entities open planning opportunities—but compliance challenges can’t be ignored.
• How UAE’s Peer-OICR Reporting Rules Affect Foreign-Owned Entities — Multinational businesses in the UAE need to prepare for enhanced reporting under Pillar Two's second-pillar rules—expert insights on compliance, risks, and planning steps.
• Excise Price Minimums & Digital Nomads: What You Need to Know in the Gulf — As UAE introduces minimum excise prices and Pillar Two reporting, digital nomads should understand how these changes affect purchasing, residency, and cross-border tax exposure.
• Small Business Relief Extended in UAE: What Entrepreneurs Should Do Now — UAE firms with under AED 3 million in revenue can continue using simplified compliance until end-2029. Here’s how to qualify and strategize.
• Navigating UAE’s New Pillar Two Filing Requirements: What Multinationals Must Know — Discover how UAE’s recent decision mandates specific entities to file Pillar Two Information Returns and how businesses can align to avoid penalties and streamline compliance.