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.
MIDDLE EAST TAX ALERT | UAE | UAE Electronic Invoicing Guidelines – February 2026 Regulatory Clarifications and Technical Implementation Framework
February 25, 2026
New UAE e-Invoicing guidance moves the regime from policy to prescriptive, enforcement-backed execution. VAT logic, transaction classification and reporting controls must now be embedded directly within invoice data at source.
Organisations that mobilise early will be best positioned to achieve compliant, controlled implementation.
IRS Issues Notice 2026-15 , First Guidance on Prohibited Foreign Entity Rules for Energy Tax Credits
February 24, 2026
Notice 2026-15: IRS guidance on prohibited foreign entity rules for energy tax credits, providing a compliance framework for PFE material assistance rules.
IRS Provides Practical Roadmap for 100% Depreciation of Qualified Production Property (Notice 2026-16)
February 23, 2026
On February 20, 2026, Treasury and the IRS released Notice 2026-16, providing interim guidance on the new 100% special depreciation allowance for qualified production property (QPP) under Internal Revenue Code §168(n).
