UAE VAT Alert (June 2026): FTA’s Education Sector Guide (VATGED1) interprets zero‑rating for qualifying educational services strictly and narrowly, misclassification can create significant VAT exposure. Only QEIs delivering a Qualifying Curriculum qualify; most other supplies default to 5% unless exempt. Includes quick-reference on tuition, related goods/services, accommodation, transport, healthcare, grants, and input tax recovery, plus prioritized actions.

The UAE has aligned its domestic Pillar Two regime with the OECD Side-by-Side Package, providing greater clarity on how the UAE R&D Tax Credit may be treated under the new Qualified Tax Incentive framework.

UAE e-Invoicing Guidelines V1.1 (June 1, 2026): Deadlines unchanged, PEPPOL 5-corner model intact, with new clarifications on Article 11 data storage, advance/prepayment and retention invoicing at field level, and technical roles for suppliers, buyers, and ASPs.

Bahrain’s new Transfer Pricing Guide highlights a broader shift in international tax policy, where transfer pricing outcomes are becoming increasingly relevant to global minimum tax calculations.