Insights & Perspectives
Rigorous thinking on the questions our clients are asking right now.

Latest thinking
Achieving DMTT Readiness in Dubai: A Practical Guide for MNEs

Ministerial Decision No. 96 of 2026: UAE Pillar Two Guidance
Ministerial Decision No. 96 of 2026 adopts the latest OECD GloBE commentary and guidance for the UAE Top-Up Tax, replacing Ministerial Decision No. 88 of 2025 from 22 June 2026.

Revised UAE Federal Tax Authority Service Fees Effective from 1 January 2026
The UAE Cabinet has introduced revised Federal Tax Authority (FTA) service fees effective from 1 January 2026. Explore updated charges for TRC services, tax agent registration, designated zones, clarification requests, and advance pricing agreements.

UAE Family Foundations and Corporate Tax: Complete Guide for Wealth Preservation in 2025
Discover how UAE Family Foundations are taxed under the latest Corporate Tax regulations. Learn about eligibility conditions, tax transparency, compliance requirements, multi-tier structures, and strategic wealth preservation benefits for families and investors in the UAE.

ZATCA Extends Its Fines Cancellation Initiative to June 2026
ZATCA's initiative to cancel fines and exempt tax penalties now runs from 1 January to 30 June 2026, covering late registration, late payment and late returns across VAT, corporate tax and other taxes.

Advance Pricing Agreements in Saudi Arabia: How ZATCA's APA Works
An Advance Pricing Agreement lets a Saudi taxpayer agree its transfer pricing method with ZATCA in advance. ZATCA currently offers only unilateral APAs, for transactions of at least SAR 100 million a year.

Free Zone Tax Regimes Under UAE Corporate Tax — What Qualifying Income Really Means
With the UAE Corporate Tax law now fully in force, free zone entities face a critical question: does your income actually qualify for the 0% rate? We break down the substance requirements, income tests, and common pitfalls.

