Advance Pricing Agreements under UAE Corporate Tax
Advance Pricing Agreements under UAE Corporate Tax With the introduction of Corporate Tax in the UAE, transfer pricing compliance has become a critical area for businesses dealing with related parties. To provide certainty and reduce disputes, the UAE has introduced the Advance Pricing Agreement (APA) programme, a structured mechanism that allows
Mechanism for Calculating Sugar and Sweeteners in Concentrated Products
With the increasing regulation of sweetened drinks under the UAE Excise Tax regime, the Federal Tax Authority (FTA) has issued Decision No. 10 of 2025, introducing a standardised mechanism for calculating the percentage of sugar and other sweeteners in certain concentrated products. This Decision becomes particularly relevant where existing guidelines are unavailable or have been proven
New Rules for Excise Tax Deductions in the UAE
The Federal Tax Authority (FTA) has issued Decision No. 11 of 2025, introducing additional cases where Excise Tax already paid on excise goods may be deducted, along with specific controls and conditions for claiming such deductions. This Decision is effective from 1 January 2026 and is particularly relevant for manufacturers, warehouse keepers, and businesses dealing in excise goods, especially sweetened drinks and
Cabinet Decision No. 198 of 2025 Analysis of Amendments to the UAE Excise Tax
In a continuous effort to modernize the national tax framework, the UAE Ministry of Finance recently issued Cabinet Decision No. 198 of 2025. This decision introduces pivotal amendments to the existing Executive Regulation (Cabinet Decision No. 37 of 2017). Effective from January 1, 2026, these changes focus on enhancing procedural
UAE VAT Reform 2025 Reverse Charge Mechanism for “Metal Scrap Supplies”
The UAE government has introduced a streamlined way of treating Metal Scrap under UAE VAT Law. Cabinet Decision No. 153 of 2025 changes the tax rules for buying and selling metal scrap between VAT registrants in the State. Effective from 14 January 2026, businesses registered for VAT in the UAE
UAE Cabinet Decision No. 197 of 2025 New Framework for Excise Goods and Tax Calculation
UAE Cabinet Decision No. 197 of 2025 The United Arab Emirates has issued a comprehensive update to its excise tax regulations through Cabinet Decision No. 197 of 2025, marking the UAE Excise Tax Update 2025. Set to come into force on January 1, 2026, this legislation repeals the previous framework
