November 6, 2025

Fuel for Innovation | UAE Introduces Groundbreaking R&D Tax Credits

The UAE Ministry of Finance is set to introduce R&D Tax credits, expected to take effect on January 1, 2026, to boost investment and growth in key industries. To qualify, companies must demonstrate technological or scientific activities and adhere to OECD's Frascati Manual guidelines. It’s crucial to begin preparations now by identifying eligible R&D costs, establishing data collection processes, and designating the right staff.

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Thought Leadership

Manufacturing in the UAE: Tax and Trade Considerations for Industrial Growth

July 7, 2026

Driven by "Make it in the Emirates" and Operation 300bn, the UAE is pivoting toward advanced manufacturing and export-led growth.

Thought Leadership

Draft Economic Substance Requirements for Saudi Arabia's Special Economic Zones

May 11, 2026

The Kingdom of Saudi Arabia released draft Economic Substance Requirements Regulations for investors operating in Special Economic Zones (SEZ). This shifts the focus from formal structures to how activities are carried out in practice and how they support the income generated in the zone.

Thought Leadership

Webinar: UAE R&D Tax Credit I Cabinet & Ministerial Decisions: Key Practical Takeaways

May 5, 2026

Watch the webinar recording: UAE R&D Tax Credit I Cabinet & Ministerial Decisions: Key Practical Takeaways

Thought Leadership

Priority Tax Considerations in the Current Middle East Market: Tax Residency and PE Risks

April 29, 2026

The current geopolitical conflict in the Middle East has prompted an unplanned shift in mobility patterns across the region. Alvarez and Marsal's latest article lays focus on some of these challenges from a tax perspective, to raise awareness of potential issues and offer guidance on possible solutions or mitigating measures.

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