2025
5 August - Dubai launches the Freezone One Passport
3 July - Navigating international tax disputes in the UAE
25 June - Oman announces the introduction of Personal Income Tax effective 1 January 2028
24 June - Oman issues law for Special Economic Zones and Free Zones
19 May - Oman expected to implement e-invoicing from Q3 2026
7 May - Updates on QIFs, REITs, QLPs and non-resident nexus rules
15 April - Updated Ministerial Decision on Audited Financial Statements
21 March - Public Clarification No. 40 on amendments to the VAT Executive Regulation
19 March - Accreditation process for UAE e-invoicing
4 March - The UAE MoF publishes Pillar 2 FAQs
25 February - Free Zone Consumption Customs Declarations
7 February - Public consultation on the e-invoicing data dictionary
6 February - Oman signs Double Tax Treaty with Cyprus, Tanzania and Bahrain
4 February - New Ministerial Decision on the Participation Exemption and Foreign Permanent Establishment Exemption
20 January - Ministry of Labour updates to the Wage Protection System in Oman
16 January - Public clarification on Cryptocurrency mining
15 January - New Ministerial Decision on Tax Groups
13 January - Gulf Cooperation Council (GCC) Countries implement the GCC Integrated Customs
8 January - Oman introduces Top-Up Tax for Multinational Groups
2 January - Oman ratifies Double Tax Treaty with Luxembourg and Estonia
24 December - Oman ratifies Double Tax Treaty with Ireland
19 November - Tax guide on Corporate Tax Returns: further insights
11 November - Tax guide on Corporate Tax returns
5 November - Corporate Tax Guide on Tax Resident and Tax Residency Certificate
4 November - Oman signs Double Tax Treaty with Luxembourg and Estonia
31 October - Updated UAE VAT Law No. 16 of 2024
30 October - The UAE's Tax Resident and Tax Residency Certificate guide
16 October - Oman’s Ministry of Labour increases restrictions on professions for expatriates
4 October - Updates to UAE VAT Executive Regulation No 100 of 2024
27 August - Corporate Tax Guide on the Determination of Taxable Income
25 August - Oman announces Capital Market Incentive Program
13 August - First tax period of a juridical person
6 August - Federal Tax Decision No 4 of 2024 amending the FTA’s policy on issuing clarifications and directives
16 July - Shura Council advances the Personal Income Tax (PIT) bill to State Council
6 June - Public Clarification No. 38 (Manpower vs Visa facilitation services)
22 May - Corporate Tax Guide on Free Zone Persons released by the Federal Tax Authority
5 May - FTA Guide on Qualifying Group Relief
14 March - New law for taxation of foreign banks operating in Dubai
28 February - Timelines for Corporate Tax registration specified
18 January - FTA Guide on tax groups
16 January - FTA guide on the Taxation of Foreign Source Income
10 January - Oman - Russia Double Tax Treaty
6 December - Amendments to the Excise Tax Executive Regulations
29 November - Taxation of Natural Persons under the UAE Corporate Tax Law
20 November - Oman grants Minister of Finance powers to allow tax exemptions
17 November - FTA guide on the Taxation of Foreign Source Income
8 November - Issuance of a guide on the Interaction of Accounting Standards with corporate tax
6 November - Free zones: updated corporate tax legislation
1 November - Oman Tax Authority amends the Oman VAT Executive Regulations
31 October - UAE FTA releases transfer pricing guide
19 September - New VAT Reverse Charge Mechanism on local supplies of electronic devices
17 August - New Corporate Tax cabinet decision by MoF
11 August - Business visitors refund scheme
4 August - New tax procedures executive regulation
10 April - Ministerial Decision No. 73 of 2023 on Small Business Relief
24 January - Korea enacts Pillar 2 on 31 December 2022 – but debate on the ‘enactment’ part
2 March - Value Added Tax (“VAT”) treatment of loyalty programs in Oman
2 March - Amendment to the UAE VAT Executive Regulations
24 March - The Value Added Tax (“VAT”) guide on Input Tax Apportionment
- 29 December - Impact of the Corporate Tax introduction on VAT in the UAE
- 20 December - The UAE introduces Transfer Pricing regulations
- 20 December - Taxation of corporations and businesses - extractive business and non-extractive natural resource business (as per Federal Decree-Law No. 47 of 2022)
- 14 December - Oman - Qatar Double Tax Treaty comes into force
- 9 December - UAE Corporate Tax Law released
- 18 November - Are you in control of your corporate tax position?
- 28 October - Federal Decree-Law No. (18) of 2022 (“the Amendment of VAT Law”)
- 19 October - Oman Tax Authority amends the VAT Executive Regulations
- 22 September - Oman announces rules for availing income tax exemption in respect of new businesses involved in economic diversification
