Research and insights

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

Jurisdiction: MiddleEast

Page 4 of 7 · 124 published records

• Setting Up Entities in the UAE after Top-up Tax & e-Invoicing Rules — Entity setup in the UAE now has new dimensions: classification under Pillar Two rules, digital record keeping, and choosing the right entity form are more important than ever.
• Leveraging UAE Corporate Tax Planning: 2026 Budget & E-Invoice Moves — With UAE’s 2026 Federal Budget emphasizing corporate tax revenue and the imminent mandatory e-invoicing rollout, companies must turbo-charge tax planning to stay efficient and compliant.
• Navigating UAE’s Pillar Two Information Returns: Compliance Essentials — Multinationals operating in the UAE now face new rules under Ministerial Decision No. 133 of 2026 on Top-up Tax, requiring specific entities to file Pillar Two Information Returns starting from fiscal years 2025 – here’s what you need to know to stay compliant.
• Saudi Arabia’s Wave 25 of E-Invoicing Integration: How to Prepare by 2027 — Saudi Arabia’s ZATCA has titled revenue thresholds for Wave 25 of Phase Two e-invoicing integration, with a deadline of February 1, 2027—businesses should align technical readiness, formats, and system integration now to avoid penalties.
• Small Business Relief Extended in UAE: What Start-Ups & SMEs Need to Know — The UAE has extended its Small Business Relief program for corporate tax until December 31, 2029, offering simplified compliance for businesses under AED 3 million revenue—making now a good time to assess eligibility and plan ahead.
• How UAE’s New Top-Up Tax Rules Affect Multinational Entities: Strategies for 2025-Onwards — With UAE’s Pillar Two Information Return requirements kicking in for fiscal years as of January 1, 2025, multinationals must adjust reporting, structure, and tax-planning practices to stay compliant and minimize exposure.
• Saudi Arabia’s Penalty Waivers and E-Invoicing Phase-in: What Businesses Need to Know — Saudi Arabia is leveraging regulatory relief and phased digital invoicing to help businesses adapt. These developments are pivotal for staying compliant and avoiding costly fines.
• How to Make the Most of UAE’s Extended Small Business Relief for Corporate Tax — With the UAE’s extension of corporate small business relief through 2029, small enterprises have renewed opportunities for tax simplification. Learn how to qualify, what relief you can claim, and common pitfalls.
• Entity Setup in Bahrain: Low-Cost Strategies for Foreign Investors — Setting up a business in Bahrain? Here’s how to maximize tax efficiency and growth potential using the right entity structures.
• Signing Up as a Digital Nomad in the UAE: Tax-Friendly Moves You Should Know — Digital nomads can enjoy low personal tax exposure in the UAE, but certain actions—visa choice, residency, business structure—can make a big difference.
• Leveraging Saudi Arabia’s VAT Phase Two E-Invoicing Wave 25: What Businesses Must Do Now — Wave 25 signals a key shift in how Saudi taxpayers subject to VAT must submit and integrate e-invoices—being proactive now avoids year-end bottlenecks and penalties.
• Saudi Arabia’s Tax Penalty Amnesty: How to Take Advantage Before December — ZATCA’s extended initiative to cancel fines and financial penalties gives select taxpayers a window until end-2026—here’s who qualifies and what steps to follow.
• Saudi Arabia’s E-Invoicing Wave 25: What Businesses Need to Know and Do — Saudi Arabia’s ZATCA launches Wave 25 of E-Invoicing Phase Two—here’s how to assess criterion, deadlines, and compliance actions to avoid penalties.
• Navigating UAE’s Small Business Relief Extension Through 2029 — How UAE’s recent Small Business Relief policy extension reshapes tax planning for small and micro enterprises, what it means in practice, and how to prepare for on-going compliance.
• Digital Nomad Tax Realities in the Zero-Tax Gulf States: What You Need to Know — For remote workers eyeing UAE, Qatar, Saudi Arabia, Bahrain or Kuwait, here’s what the zero/low-tax Gulf region means in practice—for visa, income-sourcing, social security, and tax planning.
• Compliance Essentials: ZATCA’s E-Invoicing Integration Phase Wave 25 Explained — Saudi taxpayers must prepare now for Wave 25 of ZATCA’s integration phase of e-invoicing, including new technical and timeline requirements.
• Tax Planning for UAE Small Businesses Under the Extended Relief Program — With the UAE extending Small Business Relief for Corporate Tax until end-2029, small enterprises have new windows to optimize their tax position while staying compliant.
• Avoid Penalties in Saudi Arabia: Navigating ZATCA’s Extended Fines Initiative — Saudi Arabia has extended its “Cancellation of Fines & Exemptions” initiative through end-2026 — here’s what taxpayers need to do now to benefit.
• Stretching Time: UAE’s Extended Small Business Relief & What It Means for Startups — UAE extends Small Business Relief until December 31, 2029 — here’s how that changes planning for startups and SMEs, with practical steps to optimize tax compliance and savings.
• Key Withholding Tax Practices Under KSA DTAs Explained — A guide for foreign-resident service providers into Saudi Arabia: how Saudi DTAs interact with withholding tax to determine tax exposure on payments.