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.

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.

UAE FTA’s January 2026 PMS Guide (VATGPM1): Broader eligibility (incl. Article 53 cases), margin-only VAT clarified, strict invoicing/record‑keeping rules, and precise return reporting. See the key actions to stay compliant.

Discover A&M’s key takeaways from the UAE Federal Tax Authority’s new Advance Pricing Agreements guidance. This overview covers scope and phased implementation, eligibility thresholds, process timelines, fees, annual compliance, and practical considerations for taxpayers, seeking greater tax certainty and risk mitigation under the UAE corporate tax regime.