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Other Assurance
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Audit & Assurance
Audit of Financial Statements
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External Publications
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External Publications
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
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
External Publications
Audit & 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
Article
DIFC Variable Capital Companies: Redefining Investment Holding Structures in the Middle East
The introduction of the Variable Capital Company (VCC) regime by the DIFC enables flexible, asset-backed structuring through variable capital linked to net asset value and segregated or incorporated cells for asset protection. It provides governance safeguards, creditor ring-fencing, and operational efficiency, making it suitable for family offices and asset-heavy investors.
Narasimha Das
Mar 5, 2026
Article
Digital Transformation: A Business Case for Future Value
Digital transformation enables businesses to improve efficiency, enhance customer experience, and remain competitive. Despite upfront investment, the long-term gains in agility, productivity, and growth make it essential for sustainable success.
Saad Maniar
Nadeem Maniar
Mar 3, 2026
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
External Publications
Audit & 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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