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.

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

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.

This document outlines the emerging digital identity and invoice fraud risks associated with PEPPOL-based e-invoicing, drawing on Belgium’s recent experience. It highlights key vulnerabilities in identity management, onboarding controls, and automation that could impact UAE businesses.