Editorial

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

23 June 2026
SBC LLC
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UAE Pillar Twotop-up tax UAE

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.

22 June 2026
SBC Tax Consulting LLC
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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.

19 May 2026
SBC LLC
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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.

19 May 2026
SBC LLC
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ZATCA fines cancellationpenalty amnesty Saudi Arabia

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.

15 January 2026
SBC Tax Consulting LLC
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Advance Pricing AgreementZATCA APA guidelines

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.

16 February 2025
SBC Tax Consulting LLC
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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.

1 January 2025
CA Mithilesh Reddy · Founder & CEO
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