MIDDLE EAST TAX ALERT | UAE | UAE Corporate Tax – Clarification on Connected Persons (Article 36)
April 30, 2026
The FTA’s clarification (CTP010, issued 29 April 2026) significantly refines the interpretation of “Connected Persons,” reinforcing that deductibility is contingent on market value and genuine business purpose.
Alvarez & Marsal Tax Expands Into Ireland With Senior Leadership Appointments
April 16, 2026
Declan Lavelle joins to lead A&M‘s Irish Tax Practice with Financial Services & Pharmaceuticals industry notable David Smyth.
MIDDLE EAST TAX ALERT | UAE | Timely Insights into the Newly Released Legislation on R&D Tax Credits
March 19, 2026
he UAE has now published the longawaited framework legislation for an R&D tax credit under the UAE Corporate Tax regime through Cabinet Decision No. (215) of 2025.
MIDDLE EAST TAX ALERT | UAE | Excise Tax Updates December 2025
January 8, 2026
UAE Excise Tax changes take effect January 1, 2026, revamping sweetened drink taxation and tightening compliance. See what FTA Decisions 10 and 11 of 2025, EXTP013, and Cabinet Decision 198 of 2025 mean for your registrations, inventory, and cash flow.
