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. Discover the trends, insights and market developments driving M&A activity across the GCC and UAE in H1 2026.
The UAE Ministry of Finance has released guidance on Pillar Two Information Return filing requirements, outlining which entities must file, when reliance on foreign filings is permitted, and how the rules align with the OECD's centralised filing framework.
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.
04 Sep 2026
Gulf Business feature: Sameer Abdi on what’s driving Dubai’s growth engine
24 Aug 2026
Grant Thornton Advisors announces that Grant Thornton Australia has joined its multinational platform
11 Aug 2026
Explore insights from Grant Thornton UAE contribution to the INDepth Feature Global Tax report, providing highlights on the continued maturation of the UAE's tax framework, with greater emphasis on governance, documentation and operational readiness.
