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With close to six years since the implementation of the Value Added Tax (VAT) in the United Arab Emirates (UAE), businesses have witnessed amendments through changes in VAT Laws, Executive Regulations and the Tax Procedures Laws at a regular interval.

In our September 2023 edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.

There have been recent amendments to the VAT Laws, VAT Executive Regulations and the Tax Procedures Laws -an important amendment amongst others is the Emirate-wise VAT reporting applicable to businesses engaged in electronic supplies. This amendment is effective from 1 July 2023 and applies to VAT returns to be filed for the period beginning on or after this date.

In our August 2023 edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.

In our July 2023 edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.

In our June 2023 edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.

In our May 2023 edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.

In our April 2023 edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.

In our March 2023 edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.

In our February edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.

In our January edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.

In our December edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.

In our November edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.

In September 2022, the Ministry of Finance (MoF) released Cabinet Decision No. (85) of 2022 (the “Decision”) which details out the requirements and conditions for determining the tax residency of legal and natural persons in the UAE. Branches of foreign entities shall not be considered as tax residents in the UAE. The Decision acknowledges the parallel importance of the international agreements and stipulates that the provisions of the double taxation treaties could apply to determine the tax residency of a person. Further, the FTA may request any information from any government entities in the UAE in order to identify the tax residency of a person.

In our October edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.

In our September edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.