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Official UAE tax and IFRS developments, translated into practical actions for finance teams, owners and decision-makers.
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Recent updates
Each note links to the issuing authority. Our commentary is general guidance and should be applied to your specific facts before action.
UAE Top-up Tax Guide: registration and scope
The FTA's new guidance brings together registration, scope and compliance considerations for the UAE Domestic Minimum Top-up Tax.
Expanded VAT refund support for new UAE residences
The FTA announced an expanded range of construction expenses eligible under the VAT refund scheme for UAE nationals building new residences.
Corporate Tax late-registration penalty waiver
The FTA clarified the conditions and first-tax-period limitation applying to its late-registration penalty waiver initiative.
IFRS amendments effective from 1 January 2026
The 2026 required standards include changes to financial instruments, annual improvements and contracts referencing nature-dependent electricity.
IASB clarifies the IAS 28 fair value option
The IASB issued amendments intended to improve clarity in applying the fair value option for investments in associates and joint ventures.
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