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Insights

External Publications Internal Audit

Trust in Motion: Audit in Turbulent Times

In times of economic and operational uncertainty, audit plays a critical role in strengthening trust, transparency, and resilience by providing independent assurance and helping organisations navigate risks with confidence.

Reefat Maniar Mar 25, 2026

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External Publications Tax

Company formation and taxes in the United Arab Emirates

The reports provide Austrian investors with an up-to-date overview of UAE company formation, tax systems, and legal frameworks to support informed business setup decisions.

Markus Susilo Mar 24, 2026

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External Publications Corporate Tax

Implications of Ministerial Decision No. 229/2025 for Free Zone Entities

Ministerial Decision No. 229/2025 updates the UAE Corporate Tax rules on qualifying and excluded activities, replacing the earlier decision and applying retroactively from 1 June 2023. Free Zone entities may need to reassess their tax positions and amend filings where necessary.

Tolley+ Middle East Markus Susilo Mar 23, 2026

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External Publications VAT Advisory

What's Changed - VAT and Anti-Fraud Measures

Markus Susilo and Ouarda El Ghannouti share expert insights on the introduction of the Reverse Charge Mechanism (RCM), its application, key impacts and benefits for businesses and more.

LexisNexis Middle East Gulf Tax – Spring 2026 Markus Susilo Ouarda El Ghannouti Mar 16, 2026

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External Publications Assurance

How culture and governance will shape tomorrow’s audits

Ethics, Leadership, and Accountability will characterize auditing in the time to come.

Gulf News Saad Maniar Mar 12, 2026

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External Publications VAT Advisory

Article 74(3) of the UAE VAT Law

Practical implications of a five-year limitation on VAT refund claims

ICSI Middle East (DIFC) NPIO Markus Susilo Ouarda El Ghannouti Mar 1, 2026

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External Publications Assurance

Audit quality, a cornerstone for business success

Audits play a critical role in meeting regulatory and tax obligations.

Gulf News Saad Maniar Feb 26, 2026

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External Publications

Raising the stakes Reading: Raising the stakes New corporate tax rules have increased risk for both SMEs and their auditors

The evolving landscape of tax regulation in the UAE, marked by stricter requirements and increased scrutiny, has made audited financial statements indispensable for businesses of all sizes.

abmagazine.accaglobal Saad Maniar Feb 15, 2026

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External Publications

Shaping Certainty in a New Tax Landscape: Reflections on the UAE’s APA Programme

The UAE's introduction of an Advance Pricing Agreement ('APA') framework marks a significant milestone in the country's corporate tax evolution.

Taxman Markus Susilo Feb 5, 2026

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External Publications

UAE's commercial law reforms set to double company registrations by 2028

In 2025 alone, around 250,000 new companies set up shop in the country, pushing the total number of active firms to more than 1.4 million.

Muzaffar Rizvi, Khaleej Times Saad Maniar Feb 3, 2026

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External Publications Assurance

UAE’s audit quality challenge

The Emirates must build a sustainable audit quality framework to support its global business ambitions.

Accounting and Business magazine Saad Maniar Nov 1, 2025

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