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Article
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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
Article
In-Country Value (ICV) in the UAE: Building National Strength through Smart Procurement
The UAE’s National In-Country Value (ICV) Program is a strategic initiative aimed at enhancing the nation’s economic resilience by localizing supply chains, boosting domestic manufacturing, and fostering workforce development. Originating in the oil sector, it has expanded into a nationwide economic lever influencing procurement and industrial policies.
Ayub Khan
Mar 30, 2026
External Publications
Fraud & Forensic Investigations
Background Verification in 2026: A Governance and Risk Imperative
Why Background Verification Is a Critical Control in Today’s Organizations
Nihad Ekhlas
Mar 30, 2026
External Publications
IT Audit Solutions
IT General Controls for Reliable Financial Reporting Using Business Intelligence Platforms
An Internal Audit Perspective on Governance, Assurance, and Audit Reliance
Vaibhav Jain
Mar 27, 2026
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
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
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
Report
Board Summary - Regional Uncertainties & Business Continuity
To our clients in DIFC, we would like to draw your attention there has been a communication from DFSA via SEO letter about the regional uncertainly and the need for business continuity.
Narasimha Das
Mar 12, 2026
Safeguarding Capital: Navigating Legal Frameworks for Seamless Investment
Insights from the Forbes Panel Featuring Saad Maniar, CEO of Baker Tilly UAE
Saad Maniar
Mar 5, 2026
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