We provide comprehensive indirect tax consultancy services tailored to the unique demands of the Middle Eastern market, ensuring optimal cost efficiency for your business whilst staying compliant in an ever-evolving environment.

Our team can support and guide you through indirect tax changes with a hands-on approach and advise on any changes to your supply chain or business that may have an impact on indirect taxes.

• Indirect Tax Advisory: Including cross-border VAT, RETT and excise tax advisory, detailed health check exercises or mock audits, (indirect) tax technology solutions, and litigation support.
• Middle East Trade Advisory: We provide comprehensive customs business impact assessments and ongoing advisory support to help clients manage regional customs requirements and filings as applicable in the UAE free zones, KSA customs regime, or for example the Qatar free zones.
• Indirect Tax Compliance: A&M offers end-to-end VAT, RETT and excise tax compliance support, which includes the preparation, review and filing of necessarily indirect filing obligations across the Middle East.
• Tax Authority Services: As an approved tax agent, we support our clients with any requirements they may have towards the FTA, such as VAT (de-)registration support, voluntary disclosure support, VAT refund support, and in-meeting representation.

With M&A transactions growing in complexity, organizations anticipating M&A activity need to understand how target acquisitions or divestitures can impact tax attributes, particularly when acquisitions involve extensive global operations that require tax planning to reduce tax liabilities.

Companies need to understand and manage the various tax, regulatory and compliance issues before and after the transaction. A&M offers due diligence and post-merger integration tax planning to thoroughly evaluate the tax challenges companies may face and ensure clients have the most efficient structure possible to achieve long-term success.

Our experienced M&A tax specialists are well-equipped to assist with all national and international M&A tax matters.

• Buy/Sell-side due diligence: We offer global tax due diligence services to help our clients make informed decisions and mitigate the risk of unexpected tax liabilities in the future.
• Transaction document review: We collaborate with clients and their legal counsel to review tax indemnification and warranty clauses in sale and purchase agreements (SPAs) and asset purchase agreements (APAs), ensuring robust coverage for identified historical and ongoing issues found during due diligence.
• Fund flow support: We collaborate with finance, legal, and treasury teams to develop a robust fund flow model with a special focus on tax attributes to minimize leakages and unnecessary cash circulation.

Employees are integral to a company's success, and being able to attract and retain top talent is imperative in today’s competitive business world. A&M's people tax services team offers extensive expertise in structuring management participations and incentive arrangements, providing comprehensive assistance with all matters related to individual income tax and employment tax to help you optimise your employee offering.

• Executive Compensation Advisory: We work closely with our clients to align executive pay with business strategy, including designing specific aspects of executive reward, and broader operation of executive remuneration.
• Long-term incentives Structures: We help companies design and implement competitive long-term incentive structures that encourage the right behaviour, including the design and implementation of equity and cash-based incentives, sector-specific long-term incentive arrangements, and accounting and valuation considerations for cash and equity-based arrangements.
• Restructuring Compensation Services: As part of our restructuring compensation services offering, we work with our clients to develop key employee retention & incentive programs, post-restructure management incentives, and design and implementation of severance and redundancy programs.
• Reward in Transactions: We advise our clients on all aspects of reward in transactions, including reward cost modelling and analysis, flight-risk evaluation and post-transaction reward framework and operations. We also advise companies on IPO-related reward matters.
• Global Operations and Compliance: For organizations that are looking to expand overseas, we can assist with cross-border compliance from a reward/mobility perspective and assist with designing and implementing mobility policies.

Our tax experts keep up to date with the latest developments in the international tax landscape that may impact your organization, ensuring we provide you with the right advice to manage risks and optimize your global tax rate.

• International Tax Structuring: We help clients develop an efficient tax structure that aligns with their business and operational goals. Based on our experience, designing and executing an optimal global tax rate is most effective with front-end tax planning. At A&M, we are committed to minimizing the effective rate from the outset of the process.
• Regional Tax Structuring: We assist clients in mitigating Permanent Establishment (PE) risks and minimize any withholding tax leakages arising from cross-border operations.
• BEPS Pillar Two: We can help clients evaluate, model, and manage the impact and practical implications of Pillar Two in their business model.

In an era of globalization, it is becoming increasingly important to have an optimized transfer pricing strategy to help with everyday compliance and benchmarking right through to strategic initiatives affecting business operations, risk management and supply chain planning.

A&M has a full-service transfer pricing offering which includes:

• Designing of global transfer pricing policy and strategy
• Reviewing business/operating model
• Optimizing effective tax rate
• Negotiating advance pricing agreements
• Preparing transfer pricing documentation/country-by-country reporting (CbCR)
• Conducting transfer pricing due diligence
• Assisting during transfer pricing audits

With the rapid rate of transformation in the Middle East region, our UAE tax professionals provide holistic tax offerings that combine both up-to-date local knowledge and global expertise to help your business navigate through challenges and meet its tax responsibilities, ensuring you stay one step ahead of the competition.

• UAE Entity Rationalization: We provide comprehensive guidance on determining the optimal corporate structure in the UAE and the nuances of operating in UAE Freezones vis-à-vis UAE Mainland.
• UAE Corporate Tax: We help clients assess the impact of the newly introduced Corporate Tax regulations in the UAE as well as assisting in tax compliance, reporting and administrative matters.
• Inbound tax structuring: We help clients structure their investments in the UAE efficiently using the UAE’s extensive treaty network while developing robust substance in the UAE.
• UAE Tax Compliance Support: We can support clients with all their UAE Compliance requirements, such as the preparation and review of Emirate level corporate tax filings for foreign banks with a presence in the country and oil & gas companies, Federal level CT filings and other compliance requirements such as economic substance filings towards the Federal Tax Authority (FTA).