Insights

New five-year limits on VAT refunds, no more reverse-charge self-invoices, and input tax denied for supplier fraud. What changed on 1 January 2026.

Large multinational groups in the UAE now pay at least 15%. Who is in scope, when to register for DMTT, and when the first returns are due.

Mandatory e-invoicing starts 1 January 2027 for businesses with AED 50m revenue and July 2027 for everyone else. Dates, steps and penalties.

Small Business Relief extended to 2029, audited statements for revenue above AED 50m, a new R&D credit and updated free zone rules. A year-end checklist.

The UAE now has 9% corporate tax and US option holders still face 409A. Why a fair value for your options matters on both sides, and how to stay safe.

A 409A valuation moves from the value of the company to the value of one common share. The three steps, the methods valuers use, and what you need to provide.

Granting before the valuation date, ignoring a term sheet, letting a 409A go stale. The five most common 409A mistakes and how to keep the safe harbour.

A purchase price allocation splits the price of an acquisition across the assets bought, the intangibles and goodwill. What it involves, step by step.

IFRS 3 requires acquirers to record what they bought at fair value. How a PPA changes goodwill, intangibles, deferred tax and future profits.

Whether a PPA reduces your UAE corporate tax depends on how the deal was structured. Asset deals, share deals, amortisation, goodwill and deferred tax explained.

The FTA has not yet said whether IFRS 2 share-based payment charges are deductible. What we know, the open questions, and how companies are handling it.

UAE corporate tax applies arm's-length pricing to related parties and caps payments to owners and directors at market value. Thresholds and what to document.

Multiple share classes, drag and tag rights, free zone firms trading on the mainland, a new AML law and a new Civil Transactions Law. What owners need to know.

IFRS 18 replaces IAS 1 from 2027, with new income statement categories, required subtotals and disclosure of your own adjusted metrics.