Skip to main content
Baker Tilly UAE
Close
Insights
Reset
External Publications Value-added Tax (VAT)
Fixed Establishments in the UAE: Understanding the Practical Reality Behind VAT
Explore the practical considerations for determining a Fixed Establishment under the UAE VAT regime and the resulting compliance implications for businesses.
Lexis® Middle East Ouarda El Ghannouti Jun 10, 2026
UAE E Invoicing 59
Report Tax
UAE Wage Protection System (WPS) Reform 2026
The UAE Ministry of Human Resources & Emiratisation (MOHRE) has issued Ministerial Resolution No. (0340) of 2026, repealing Ministerial Resolution No. (598) of 2022, which had previously consolidated earlier WPS regulations
Deepika Chandak Markus Susilo May 20, 2026
UAE E Invoicing 49
External Publications Tax
IP evolution in the UAE
The UAE has risen to the challenge of aligning with global tax standards while encouraging innovation
Dave Redulla Markus Susilo May 7, 2026
UAE E Invoicing 37
Tax
UAE Tax Penalty Amendments (Effective 14 April 2026)
Effective 14 April 2026, the UAE has revised its tax violations framework under Cabinet Decision No. 129 of 2025 to enhance compliance and simplify the penalty structure.  Below is a summary of the key amendments introduced under the revised framework.
Markus Susilo Ouarda El Ghannouti May 4, 2026
UAE E Invoicing 33
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
UAE E Invoicing 22
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
UAE E Invoicing 29
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
UAE E Invoicing 18
External Publications Value-added Tax (VAT)
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
UAE E Invoicing 20
External Publications Value-added Tax (VAT)
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
UAE E Invoicing 17
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
36 PEOPLE
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
68 PEOPLE
Join our newsletter
Receive our insights direct to your inbox.
Sign up