Insights
Dated briefings, with the move to make.
Each briefing names its jurisdiction, is dated, and ends with a takeaway.
Latest briefing
§ 01Latest
Small Business Relief runs to 2029 now — but MNE members still never qualified
UAE · ReliefPublished Updated
Ministerial Decision No. 131 of 2026 (issued 29 July 2026) extends Art. 21 relief to tax periods ending on or before 31 Dec 2029, three years past the original sunset, with the AED 3,000,000 revenue threshold unchanged. What did not move: constituent companies of multinational groups with consolidated revenue of AED 3.15B or more are excluded regardless of their own size, and a loss made in a year you elect SBR cannot be carried forward (Ministerial Decision 73 of 2023, Art. 4). Losses from earlier years wait for a year you don’t elect.
§ 02Arrangement of briefings
Earlier briefings.
QFZP de-minimis: the 5%-or-AED 5M trap is a whole-period cliff
Track non-qualifying revenue through the year, not at year-end. Model the breach before it happens.
UAE · Corporate Tax
Updated
ZATCA Phase 2 is now a buyer’s problem: input VAT denied on non-cleared invoices
Make Phase-2 compliance a supplier-contract condition and check clearance at receipt.
KSA · E-Invoicing
Updated
KSA transfer pricing: above SAR 6M of related-party transactions, the files are mandatory
Documentation is risk management even when your pricing is perfect.
KSA · Transfer Pricing
Updated
The UAE DMTT is here — and your CbCR data quality is the safe harbour
Treat CbCR as a computation input now, not a filing afterthought.
MNE · Pillar Two
Updated