May 5, 2026

Webinar: UAE R&D Tax Credit I Cabinet & Ministerial Decisions: Key Practical Takeaways

The UAE has introduced the Cabinet and Ministerial Decisions establishing its new R&D tax credit regime under Corporate Tax, marking a significant and long-awaited step for businesses investing in innovation. The framework is designed to incentivize qualifying R&D activities by offering tax credits of up to 50% on eligible expenditure, creating valuable opportunities for companies to reduce their corporate tax burden.

On 31 March 2026, A&M hosted a webinar where our experts discussed what the new legislation means in practice and outlined the key considerations for businesses as they begin planning for implementation. The session covered an overview of the regime and its Phase 1 design, eligibility criteria and calculation of credits, important structuring considerations (including subcontracting), interaction with Pillar Two and Free Zone (QFZP) status, and the immediate actions businesses should be taking.

Watch the webinar recording

Thought Leadership

Priority Tax Considerations in the Current Middle East Market: Tax Residency and PE Risks

April 29, 2026

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.

Thought Leadership

Digital Identity and Invoice Fraud Risks in Peppol-Based e-Invoicing – Belgium’s case and what it means for UAE businesses

April 14, 2026

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.

Thought Leadership

A Regional Playbook Takes Shape: Qatar and Kuwait Join the CBUAE in Responding to the Crisis

April 5, 2026

GCC central banks have introduced measures to support their banking systems - reinforcing liquidity, easing prudential constraints, and providing targeted borrower relief to maintain stability. Our senior experts analyse the coordinated and differentiated responses across the UAE, Kuwait, and Qatar markets, outlining implications for bank boards and CROs across liquidity, capital buffers, IFRS 9 staging, borrower support, and credit provision.

Thought Leadership

Why the Introduction of e-Invoicing Matters for Mergers and Acquisitions in the UAE

April 2, 2026

The introduction of e-invoicing in the UAE is often framed as a regulatory, typically VAT-driven initiative. In practice, it represents a much deeper structural change: a shift in how underlying financial information is created, validated, and relied upon in audits, transactions, and investment decisions.

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