Published by Premium Insurance Magazine, May 2022

With more than 650 transactions completed in 2021 and a combined value of close to $90 billion, the Middle East's M&A activity has become steadily buoyant, but their utilization of tax insurance has yet to take off despite the tax insurance market booming globally.

A&M's Stuart Twinberrow, John Bettley-Smith, and Hamish Sandison partnered with Aurifer's Thomas Vanhee to provide insight on the contributing factors as to why and how the newly introduced corporate tax regime in the UAE can affect the tax due diligence process, adding uncertainty, opportunities for abuse, and increasing levels of complexity.