GLOBAL TAX INTELLIGENCE
International and corporate tax developments.
Follow material tax changes around the world, with clear legal status and links to the original documents.
From the Intelligence desk.
Tax developments and analysis from Straxiom Intelligence. Browse by topic and country.
United Arab Emirates · Administrative guidance
UAE assigns VAT adjustments after a member leaves a tax group
On 10 July 2026, the UAE Federal Tax Authority published Directive on Tax Transactions 2/2026, assigning certain VAT adjustments to a former tax-group member that remains registered after leaving the group.
United Arab Emirates · Administrative guidance
UAE clarifies VAT exemption for life-insurance contract fees
On 17 July 2026, the UAE Federal Tax Authority published Directive on Tax Transactions 4/2026, clarifying when fees connected with life-insurance and life-reinsurance contracts form part of the exempt supply.
United Arab Emirates · Administrative guidance
UAE clarifies top-up tax scope and registration deadlines
On 7 October 2026, the UAE Federal Tax Authority announced its Scope and Registration Top-up Tax Guide, TTGREG1; the guide itself is dated August 2026.
United Arab Emirates · Enacted legislation
UAE cuts tobacco tax-stamp fees and sets new-design transition
On 25 September 2026, the UAE Federal Tax Authority published consolidated tobacco-marking decisions incorporating Decision No. 18 of 2026. The amendments reduce digital tax-stamp fees from 1 January 2027 and set separate deadlines for replacing old-design marks.
United Arab Emirates · Administrative guidance
UAE clarifies free-zone status across corporate tax, VAT and excise
On 2 October 2026, the UAE Federal Tax Authority issued TAXP010, explaining why free-zone and designated-zone status must be checked separately for corporate tax, VAT and excise tax.
United Arab Emirates · Administrative guidance
UAE clarifies metal-scrap VAT reverse charge and recovery risk
On 2 October 2026, the UAE Federal Tax Authority issued VATP047, clarifying the metal-scrap reverse charge and the risk of losing input VAT recovery when buyers fail to provide declarations before supply.
United Arab Emirates · Enacted legislation
UAE VAT changes: employee expenses and supplier verification
On 28 September 2026, the UAE Federal Tax Authority published Decision 17 of 2026 on employee-expense VAT recovery, ahead of its 1 October start alongside wider VAT recovery and supplier-verification changes.