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.
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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.
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The next part of our risk and resilience series explores how organisations can strengthen AML, sanctions and proliferation financing resilience — balancing speed, judgement and regulatory expectation. This series is developed to support business leaders to build confidence, resilience and continuity through disruption.
Read the first insight in our risk and resilience series, which highlights the critical questions leaders should be asking to protect essential services, reduce single points of failure and maintain continuity when it matters most. This series is developed to support business leaders to build confidence, resilience and continuity through disruption.
Grant Thornton’s Women in Business report reveals global trends in gender diversity, leadership representation, and DE&I progress—highlighting the actions organisations must take to accelerate parity and unlock the performance benefits of inclusive leadership.
On 23 February 2026, the UAE Ministry of Finance issued three comprehensive e‑invoicing guides, completing the legal, operational, and technical framework for e‑invoicing. With legislation finalised, ASPs approved, and EmaraTax enabled, businesses must now urgently select an Accredited Service Provider, perform a gap assessment, and prepare systems and processes ahead of mandatory implementation.
Drawing on insights from the World Governments Summit, Dr Osama El‑Bakry explains why the biggest risk facing boards today is not strategy, but the pace at which governance, oversight and decision‑making adapt to policy change.
Grant Thornton UAE’s 2026 logistics M&A report explores shifting regional dynamics, including deal volumes, valuation trends, major transactions, strategic alliances and infrastructure developments across the UAE, GCC and global markets. This data‑led analysis also highlights emerging sustainability and digitalisation themes shaping the sector’s future.
Grant Thornton UAE’s flagship CFO report reveals how finance leaders are navigating technology, liquidity, risk, ESG and talent in a fast‑changing environment.
UAE Federal Tax Authority Introduces Advance Pricing Agreement (APA) Programme
This checklist, developed by Grant Thornton UAE and based on ThoughtLab’s AI maturity framework, guides asset and wealth management leaders through seven pragmatic steps to advance AI maturity. Covering strategy, innovation culture, IT platforms, talent, advanced tools, data management, and governance, the article addresses the unique challenges and opportunities for UAE and GCC firms. It highlights the importance of aligning AI adoption with business goals, regulatory requirements, and local market realities, empowering organisations to move from pilots to enterprise-wide transformation and realise tangible ROI from AI investments.
Grant Thornton UAE’s latest insights reveal how asset managers in the UAE and GCC can move beyond compliance and use data as a growth engine. The article outlines three key strategies: building a single, trusted data environment, applying AI to drive revenue, and personalising the investor experience. With a focus on local market drivers such as regulatory change and high mobile adoption, GTUAE experts explain how firms can optimise existing systems, upskill teams, and deliver better outcomes for clients.
This practical Q&A from the 26 November Thomson Reuters MENA webinar provides clear guidance on the UAE e‑invoicing mandate. Learn who’s in scope for B2B and B2C, how reverse charge mechanism (RCM) applies to imports and domestic transactions, and when self‑billing is required. Explore the process of appointing and linking an ASP in EmaraTax, ERP integration options including APIs and Odoo modules, and best practices for AP workflows such as handling rejections, credit notes, and reconciliation. The article also outlines UAE record retention rules for e‑invoicing compliance.
Exit readiness is critical for maximising value during a business sale or transition. Grant Thornton UAE outlines key factors, planning fundamentals, and a holistic approach to ensure smooth, successful exits.
The Discovery series 2025 highlights how women are driving change in the UAE’s financial services sector. Featuring key data, sector ambitions, and interviews with senior leaders in risk, audit, and compliance, this report offers insights into diversity, governance, and the future of finance.
Getting started with decarbonisation requires moving from strategy to action. This article outlines five key steps: securing leadership buy-in, measuring emissions, setting credible targets, embedding carbon into core decisions, and building long-term capability. With tightening disclosure rules and UAE’s Federal Decree-Law No. 11/2024, organisations must act now to reduce risks and unlock value. Grant Thornton helps businesses integrate climate goals into operations and ensure compliance while driving efficiency and growth.
Generative AI is transforming the UAE insurance sector through automation, personalised services, and advanced risk management. This article examines adoption challenges, responsible AI principles, and governance models that insurers need to stay competitive and compliant.
This article from Grant Thornton UAE explains why decarbonisation is becoming a core business strategy. It covers global disclosure trends, investor and market pressures, and practical steps for integrating carbon reduction into operations for long-term advantage.