Middle East: Tax

On 16 March 2026, Decision of the Council of Ministers No. 4 of 2026 entered into force. The Decision introduces a mechanism allowing the direct application of withholding tax rates under double tax treaties.

ZATCA has relaunched the Tax Penalties Exemption Initiative, effective January 1 to June 30, 2026, offering taxpayers a renewed opportunity to regularize their tax positions.

In December 2025, ZATCA has clarified the distinction between transfer of know-how/knowledge and technical or consultancy services which directly affects Withholding Tax (WHT) treatment.

The UAE has developed a sophisticated tax system that mirrors established financial centers while maintaining competitive advantages. This analysis examines how the Emirates' approach to corporate taxation, VAT, and business structures compares with traditional onshore jurisdictions, revealing both strategic alignments and key differentiators that position the UAE uniquely in the global tax landscape.

Egypt’s VAT amendments introduced under the proposed amendments to the Value Added Tax Law No. 67 of 2016 seek to improve tax collection, support economic growth, and provide new incentives for businesses. The draft amendments reveal a relatively different approach in tax policy.

في الوقت الذي تسعى فيه الدول إلى تحقيق معادلة شديدة التعقيد بين زيادة الإيرادات العامة وتحفيز النشاط الاقتصادي،

Farah Al Qubtan is a legal professional with expertise in corporate and commercial advisory, commercial disputes, and company formation. She holds an LLB from the University of Reading and completed her Legal Practice Course at the University of Law in London.

Dubai, yatırımcılar ve girişimciler için Orta Doğu'nun en cazip iş merkezlerinden biridir. Şirketinizi Dubai'de kurarak modern finans altyapısına erişebilir...

On 12 May 2025, the Saudi Council of Ministers issued Resolution No. 758, approving amendments to the White Land Tax Law issued by Royal Decree number (M/4) dated 12/02/1437H...

Repatriation of profits in Egypt is the question that matters most too foreign investors, and it usually arrives after the deal is done. Making money in Egypt is one thing. Moving it abroad in a clear, lawful...

Qatar's General Tax Authority has introduced new clarifications on capital gains tax, featuring a targeted exemption for intra-group restructuring transactions. These measures aim to streamline corporate reorganisation, improve asset management efficiency, and strengthen the country's investment climate while maintaining transparency in tax obligations.

In recent years, the international tax system has witnessed significant developments in tools and mechanisms aimed at enhancing transparency and curbing base erosion and profit shifting practices. These challenges have compelled countries to seek more effective means of regulating cross-border transactions. In this context, Advance Pricing Agreements (APAs) have emerged as an important mechanism that contributes to achieving greater tax certainty and reducing disputes between multinational enterprises and tax authorities regarding the arm’s length pricing of related-party transactions.