The UAE FTA's latest Directive provides important clarity on the reporting of post-exit VAT group adjustments. Explore the key changes, practical implications, and actions businesses should consider before the new rules take effect.

Managing Directors Nancy Gutzler and Elizabeth Hanke examine key features of Bermuda Form policies and share practical guidance for navigating notice requirements, occurrence definitions, deductibles, and claims documentation.

Recientemente el Servicio de Administración Tributaria (SAT) dio a conocer con la Primera Resolución de modificaciones a la Resolución Miscelánea Fiscal 2026 (RMF) una facilidad para las instituciones del sistema financiero que efectúen pagos de intereses a fideicomisos no empresariales emisores de certificados bursátiles fiduciarios de proyectos de inversión, comúnmente conocidos como CERPIS.

As previously reported, the Government has maintained that individual court orders will be required to obtain refunds of IEEPA duties on entries liquidated more than 80 days prior. Today, the Court of International Trade ("CIT") rescinded it's previous administrative order staying all new IEEPA litigation, which may signal that the CIT is preparing to issue such orders in the near term.

New Thai Customs rewards rule reshapes officer allocations but preserves core incentives, keeping enforcement pressure high. Reassess exposure now, especially on valuation, tariff codes, origin claims, and related-party payments.

Explore key Q2 2026 income tax accounting developments, including ASC 740 and IAS 12 implications from Pillar Two compliance, U.S. court rulings, tariff uncertainty, state tax conformity, and global tax changes.

The One Big Beautiful Bill Act introduces Trump Accounts, a new tax-advantaged savings vehicle for children. While Trump Accounts offer federal seed funding and tax-deferred growth, taxpayers should carefully consider the associated gift tax implications, state tax treatment, and contribution strategy until further guidance is issued.

The new announcement revises the filing timeline for BOI progress reports. BOI-promoted companies must now submit progress reports quarterly, from the date the BOI promotion certificate is issued until the project receives approval for official commencement of operations.

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.

In this article for Raising the Bar, Managing Directors Randall Cook, Vincent Mekles, and Asela Wijesiri examine how procurement reform, AI and technology convergence, and expanding national security priorities are pulling traditionally commercial organizations into Defense Industrial Base expectations.

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.

Delay experts can study the same project records and still reach opposite conclusions. Moiz Khan, Director, explains why this happens and what tribunals and courts really value in expert evidence.

Indonesia’s new PER-6/PJ/2026 regulation establishes the operational framework for Pillar Two, bringing new compliance obligations for multinational groups.

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.