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.
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.
In our September 2025 edition of GT’s regional monthly Tax Newsletter, we provide the latest news updates affecting International Tax, Corporate Tax, Transfer Pricing, and Indirect Taxes in the UAE and across the Middle East region.
In our July & August 2025 edition of GT’s regional monthly Tax Newsletter, we provide the latest news updates affecting International Tax, Corporate Tax, Transfer Pricing, and Indirect Taxes in the UAE and across the Middle East region.
In our June 2025 edition of GT’s regional monthly Tax Newsletter, we provide the latest Tax news updates affecting International Tax, Corporate Tax, Transfer Pricing, and Indirect Taxes in the UAE and across the Middle East region.
In our May 2025 edition of GT’s regional monthly Tax Newsletter, we provide the latest Tax news updates affecting International Tax, Corporate Tax, Transfer Pricing, and Indirect Taxes in the UAE and across the Middle East region.
In our April 2025 edition of GT’s regional monthly Tax Newsletter, we provide the latest Tax news updates affecting International Tax, Corporate Tax, Transfer Pricing, and Indirect Taxes in the UAE and across the Middle East region.
In our March 2025 edition of GT’s regional monthly Tax Newsletter, we provide the latest Tax news updates affecting International Tax, Corporate Tax, Transfer Pricing, and Indirect Taxes in the UAE and across the Middle East region.
On 3 March 2025, the Federal Tax Authority (‘FTA’) published FTA Decision No. 2 of 2025 on FTA Policy for Issuance of Clarifications and Directives (‘Decision’). This Decision is effective from 1 March 2025. In Section IV (3) of the Decision, a mechanism was provided for issuing directives through unilateral Advance Pricing Agreements (‘APAs’).
In our February 2025 edition of GT’s regional monthly Tax Newsletter, we provide the latest Tax news updates affecting International Tax, Corporate Tax, Transfer Pricing, and Indirect Taxes in the UAE and across the Middle East region.
In our January 2025 edition of GT’s regional monthly Tax Newsletter, we provide the latest Tax news updates affecting International Tax, Corporate Tax, Transfer Pricing, and Indirect Taxes in the UAE and across the Middle East region.
We hope you find this update useful, for any further inquiries please reach out to the team listed within the article or the webpage.
In our December 2024 edition of GT’s regional monthly Tax Newsletter, we provide the latest Tax news updates affecting International Tax, Corporate Tax, Transfer Pricing, and Indirect Taxes in the UAE and across the Middle East region.
In our November 2024 edition of GT’s regional monthly Tax Newsletter, we provide the latest Tax news updates affecting International Tax, Corporate Tax, Transfer Pricing, and Indirect Taxes in the UAE and across the Middle East region.
We hope you find this update useful, for any further inquiries please reach out to the team listed within the article or the webpage.
In our October 2024 edition of GT’s regional monthly Tax Newsletter, we provide the latest Tax news updates affecting International Tax, Corporate Tax, Transfer Pricing, and Indirect Taxes in the UAE and across the Middle East region.