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Grant Thornton UAE's GCC & UAE M&A Market Review H1 2026 provides insights into regional deal activity, emerging sector trends and the market forces shaping mergers and acquisitions across the GCC, with a particular focus on the UAE.

Input Tax Verification (VAT) | Accounting Records | Disposal of Seized & Abandoned Goods FTA Decisions are binding regulatory instruments issued by Federal Tax Authority (FTA) to implement the UAE tax laws. Each Decision draws its authority from a parent law – the VAT Law, the Tax Procedures Law, the Excise Tax Law or the Corporate Tax Law and it sets out the detailed rules, procedures, timelines and conditions that taxpayers must follow.

A shift from documentation to active control: the FTA now expects businesses to verify, and evidence, the integrity of their suppliers and supplies before recovering input VAT — making VAT recovery a shared responsibility of finance and procurement.

Recent UAE tax developments affect cross-border investment, banks, small businesses and multinational groups. Qatar has ratified its double tax treaty with the UAE, the FTA has clarified AT1 corporate tax treatment, Small Business Relief is extended to 2029, and new Top-up Tax registration deadlines apply. This alert sets out the practical actions for each.

The FATF's Roadmap 26 to 28 on combatting fraud reshapes what "effective" AML looks like. When fraud and laundering form part of the same transaction sequence, banks need integrated controls, faster detection and clearer authority to act. Grant Thornton UAE examines what this means for banks now.

The UAE Federal Tax Authority has issued Public Clarification CTP011, confirming that downward transfer pricing adjustments can be made through the Corporate Tax Return without prior approval, subject to full disclosure and robust supporting analysis.

At its core, IFRS 15 replaces old, industry-driven shortcuts with a single, principles-based framework built around the transfer of control, not billing milestones or legacy practices. In real estate, that distinction is not academic—it is fundamental. A signed sales agreement, a down payment received, or even regulatory registration does not automatically translate into revenue as these are pre-requisites for revenue recognition. The question is always sharper: has control of the asset, or the value being created, truly been transferred to the customer? Read our article to learn more.

Grant Thornton UAE works directly with globally mobile families who have capital, operating businesses, and long horizons. This article is not a defense or an assessment of the UAE. It is an assessment of the risks and opportunities that exist within the UAE for families with serious capital. In this article, I will be clear about where risk exists. But I will also be clear about what the data shows, how future-focused families typically respond in periods of uncertainty, and why I believe that for families with a genuine long-term horizon, this is a compelling time to establish a meaningful presence in the UAE.

The CRO role is expanding from regulatory compliance to strategic influence, with AI reshaping how risk is identified, measured, and governed. This article explores how the mandate is evolving and why governance is the defining challenge for risk leaders.

Contract value is often lost after signature. This article explores how Internal Audit strengthens post-award oversight to protect value, improve cost efficiency, and ensure contracts deliver as intended.

The Federal Tax Authority has issued Corporate Tax Public Clarification CTP010, confirming that Connected Person analysis under Article 36 must focus on substance and actual authority, not job titles alone.

Digital assets are at the core of the future of finance. One digital asset class that sets itself apart as an island of stability in a sea of volatility is stablecoin. Stablecoins are now increasingly linked to cross-border remittance traffic, to management of corporate treasury operations, and to payments of all types. This article will attempt to explain a number of these developments and highlight the ways that Grant Thornton can help you plan for the future and implement your design.

Set up and run your UAE business with one end-to-end team, from company formation and visas to accounting, payroll and HR advisory.

The UAE has launched a formal R&D Tax Credit regime allowing eligible businesses to claim non‑refundable tax credits on qualifying R&D expenditure, with tiered rates, mandatory project pre‑approval and robust documentation requirements. At Grant Thornton UAE we support businesses on eligibility, applications and wider tax advisory needs.

A modern MRM framework needs more than policy statements. It depends on clear roles, a complete view of the model landscape and a validation process that operates across the entire lifecycle. These pillars create the structure that enables banks to demonstrate control, respond quickly to issues, and meet rising supervisory expectations.

The latest insight in our risk and resilience series outlines how organisations can strengthen contractual readiness and protect their position under UAE law. This series is developed to support business leaders to build confidence, resilience and continuity through disruption.