Decision No. 35 of 2025: Establishing Taxable Nexus for Non-Residents
Decision No. 35 of 2025: Taxable Nexus Rules for Non-Residents By promulgating Cabinet Decision No. 35 of 2025 on 27 March 2025, the UAE Cabinet has expressly delineated the circumstances under which a non‑resident juridical person may be regarded as possessing a taxable nexus within the United Arab Emirates, in accordance with Federal Decree‑Law
Cabinet Decision No. 34 of 2025 on QIFs, QLPs, and REITs : Exemption Criteria and Compliance Requirements
Cabinet Decision No. 34 of 2025: Exemptions & Compliance for QIFs, QLPs, and REITs On 27 March 2025, the UAE Cabinet issued Decision No. 34 of 2025, updating and replacing the earlier Decision No. 81 of 2023 under Federal Decree‑Law No. 47 of 2022 on Corporate Tax. This latest directive clarifies which collective investment vehicles – namely Qualifying Investment Funds,
UAE Corporate Tax Update: Depreciation Rules for Investment Properties Explained
Investment properties are a valuable asset for many businesses in the UAE. Whether held to generate rental income or for long-term capital appreciation, these properties require careful accounting and tax treatment. One of the most common questions businesses ask is: Can depreciation on investment properties be claimed under UAE Corporate Tax? The
Understanding the New FTA Decision on Natural Shortage of Excise Goods in Designated Zones
Understanding FTA Decision on Natural Shortage of Excise Goods in UAE On 17th June 2025, the Federal Tax Authority (FTA) of the United Arab Emirates issued Decision No. 6 of 2025, laying down comprehensive standards, controls, and procedures to manage shortages in excise goods within designated zones, particularly when such
UAE’s Bold Legal Leap Toward Climate Neutrality
UAE’s Bold Legal Leap Toward Climate Neutrality In a decisive stride towards environmental sustainability and global leadership in climate action, the United Arab Emirates (UAE) has introduced Federal Decree-Law No. (11) of 2024 on the Reduction of Climate Change Effects. Signed into law by President, this legislation underscores the country’s
Tax Invoices and Input Tax Recovery in Concerned Services
In the ever-evolving landscape of UAE VAT legislation, clarity and compliance remain paramount. The Federal Tax Authority (FTA) has released Public Clarification VATP044, addressing a pivotal issue – the issuance of tax invoices and the entitlement to input tax recovery for Concerned Services. This clarification is instrumental for businesses engaged
