2024
18 January - FTA Guide on tax groups
16 January - FTA guide on the Taxation of Foreign Source Income
10 January - Oman - Russia Double Tax Treaty
6 December - Amendments to the Excise Tax Executive Regulations
29 November - Taxation of Natural Persons under the UAE Corporate Tax Law
20 November - Oman grants Minister of Finance powers to allow tax exemptions
17 November - FTA guide on the Taxation of Foreign Source Income
8 November - Issuance of a guide on the Interaction of Accounting Standards with corporate tax
6 November - Free zones: updated corporate tax legislation
1 November - Oman Tax Authority amends the Oman VAT Executive Regulations
31 October - UAE FTA releases transfer pricing guide
19 September - New VAT Reverse Charge Mechanism on local supplies of electronic devices
17 August - New Corporate Tax cabinet decision by MoF
11 August - Business visitors refund scheme
4 August - New tax procedures executive regulation
10 April - Ministerial Decision No. 73 of 2023 on Small Business Relief
24 January - Korea enacts Pillar 2 on 31 December 2022 – but debate on the ‘enactment’ part
2 March - Value Added Tax (“VAT”) treatment of loyalty programs in Oman
2 March - Amendment to the UAE VAT Executive Regulations
24 March - The Value Added Tax (“VAT”) guide on Input Tax Apportionment
- 29 December - Impact of the Corporate Tax introduction on VAT in the UAE
- 20 December - The UAE introduces Transfer Pricing regulations
- 20 December - Taxation of corporations and businesses - extractive business and non-extractive natural resource business (as per Federal Decree-Law No. 47 of 2022)
- 14 December - Oman - Qatar Double Tax Treaty comes into force
- 9 December - UAE Corporate Tax Law released
- 18 November - Are you in control of your corporate tax position?
- 17 November - UAE Cabinet of Ministers’ Decision No. 99 of 2022, amending the UAE VAT Executive Regulations
- 16 November - Federal Decree-Law No. (28) of 2022 on Tax Procedures (“the Amended Tax Procedures Law”)
- 10 November - The UAE introduces tax residency criteria for natural and legal persons
- 28 October - Federal Decree-Law No. (18) of 2022 (“the Amendment of VAT Law”)
- 19 October - Oman Tax Authority amends the VAT Executive Regulations
- 22 September - Oman announces rules for availing income tax exemption in respect of new businesses involved in economic diversification
- 13 September - Excise Tax Alert: New and updated guidance from the Federal Tax Authorities
- 12 August - Customs Alert - Submit Self Audit Findings
- 6 July - FTA Decision no. 4 - Tourist Refund time limit
- 1 July - The UAE and India’s Comprehensive Economic Partnership Agreement
- 23 June - VAT Public Clarification VATP029 on Gold – Making Charge
- 19 May - The effect of penalty regime’s wording change
- 21 April - FTA User Guide [USEGWB001] on Raqeeb: Whistle Blower Program for Tax Violations and Evasion
- 21 February - Updated Voluntary Disclosure User Guide on VAT and Excise Tax
- 9 February - Public consultation document: Pillar One – Amount A: Model Rules for Nexus and Revenue Sourcing
- 4 February - How the 2022 GCC Unified Customs Tariff will impact your organization from 1 February 2022
- 31 January - OECD’s transfer pricing guidelines for multinational enterprises and tax administrations: what this means for Middle East businesses
- 21 April - FTA User Guide [USEGWB001] on Raqeeb: Whistle Blower Program for Tax Violations and Evasion
- 19 May - The effect of penalty regime’s wording change
- 22 December - Global Minimum Tax rules: a detailed analysis
- 20 December - The OECD releases the Final Global Minimum Tax (Pillar 2) rules
- 13 December - Tax penalties amnesty deadline
- 7 December - Input recovery on mobile phone airtime and data packages used by employees
- 25 November - Harmonized System nomenclature 2022
- 23 November - Penalty Reconsideration Submission Procedure
- 11 November - Public Clarification on Amendment of the Tax Procedures Law
- 3 November - Middle East Tax Newsletter - October 2021
- 1 November - Amendments to the Federal Decree-Law on Tax Procedures No. 7
- 27 October - UAE Cabinet has issued Decision No. 88 of 2021 amending Article 51 of the UAE VAT Executive Regulations
- 25 October - Oman Tax Authority issues VAT Guide on the Real Estate Sector in Oman
- 17 October - Oman Tax Authority issues Value Added Tax Guide on Special Zones
- 11 October - Federal Tax Authority issues ESR Appeal User Guide
- 10 October - OECD: Agreement for global minimum tax, to resolve international taxation of digital economy
- 6 October - Middle East Tax Newsletter - September
- 30 September - September newsletter for Oman
- 14 September - The UAE Supreme Court has issued a ruling in its first tax evasion criminal case
- 2 September - Middle East Tax Newsletter - August
- 17 August - Dubai Customs Notice no. 13/2021: E-commerce between companies
- 29 July - Middle East Tax Newsletter - July
- 18 May - Blockchain technology-based e-commerce personal consignments’ clearance platform
- 17 May - Dubai Customs Policy no. 52/2021-Implementation of the TIR Carnet
- 10 May - Revision to the penalty regime in the UAE
- 28 April - Middle East Tax Newsletter
- 9 March - Detailed guidelines on transfer pricing reporting and documentation issued in Qatar
- 28 February - Middle East tax Newsletter
- 28 January - Dubai Customs reinstates the obligation to submit customs declarations
- 26 January - Have you started preparing for the annual input tax apportionment (wash-up)?
- 21 January - 31 Jan 2021 deadline for submitting ESR notifications and reports
- 11 January - New Public Clarification issued by the Federal Tax Authority