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External Publications
Corporate Tax
From IP Incentives to R&D Relief: Completing the Innovation Framework
The UAE has expanded its innovation framework through Cabinet Decision 215 of 2025 and Ministerial Decision 24 of 2026, shifting from IP-focused incentives to supporting genuine R&D activities conducted in the UAE, with qualifying businesses eligible for corporate tax credits on R&D expenditure from 1 January 2026.
Markus Susilo
Apr 3, 2026
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
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
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
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
Article
Tax
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. With the release of the Federal Tax Authority's Corporate Tax Guide on Advance Pricing Agreements (CTGAPA1), taxpayers now have a structured mechanism to obtain prospective certainty on transfer pricing outcomes.
Markus Susilo
Feb 17, 2026
Article
Tax
Transfer Pricing Adjustments and VAT Implications: Navigating the Complexities
Transfer pricing policies are typically established at the commencement of the fiscal year, grounded in prospective financial forecasts and benchmarking analyses designed to uphold the arm’s length principle.
Markus Susilo
Markus Susilo
Dec 17, 2025
Article
Tax
UAE Global Mobility
Global Workforce and Globally Mobile High Net-Worth Individuals (HNWIs)
Markus Susilo
Oct 9, 2025
Article
Corporate Tax
Through the Tax Lens: Insights for Now, Impact on Tomorrow - Ministerial Decision 229 & 230 of 2025
Enhancing Corporate Tax Certainty for UAE Free Zone Entities
Markus Susilo
Sep 9, 2025
Article
Tax
UAE Taxation Regime for Investment Funds and Investment Fund Managers
Markus Susilo
Aug 27, 2025
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