Prepare for 2025 financial statements closing in the UAE with this practical IAS 12 deferred tax guide. Learn key triggers, balance sheet and P&L impacts, Free Zone risks, disclosures plus how Univia can help with calculations and management training.
A clear breakdown of the new UAE tax penalties under Cabinet Decision 129 of 2025 with a full comparison of old and new rules.
A detailed explanation of the UAE’s new tiered volumetric Excise Tax model for sweetened drinks effective January 2026. Learn how sugar-based classifications, compliance rules and lab testing requirements impact manufacturers, importers and F&B companies.
As businesses expand regionally and globally, structuring group entities effectively becomes essential for tax efficiency, operational clarity, and banking simplicity. In the UAE context, global structuring must balance compliance with flexibility while maintaining a clear flow of control and funding.
Regulatory scrutiny in the UAE is increasing, especially across tax, AML, and financial reporting domains. A well-prepared organization can navigate audits with confidence, while unprepared companies risk penalties and reputational damage. This article outlines practical steps to get audit-ready year-round.
Internal audit functions across the UAE are undergoing transformation. Once viewed as a compliance tool, audit is now a strategic enabler for governance and performance improvement. Emerging technologies, ESG regulations, and integrated risk management have redefined expectations from audit leaders.
Free zones remain a cornerstone of the UAE’s economic ecosystem, offering significant incentives for foreign and regional investors. However, with the implementation of the corporate tax regime, the conditions for maintaining 0% taxation have become more clearly defined. Understanding these rules is critical for businesses operating within or transacting with free zones.
The UAE is taking significant steps toward aligning its tax framework with the global minimum tax principles outlined by the OECD under Pillar Two. The introduction of the Domestic Minimum Top-Up Tax (DMTT) ensures that large multinational enterprises (MNEs) operating in the UAE pay at least a 15% effective tax rate, even if they benefit from preferential local tax regimes. This marks a major milestone in the UAE’s evolution toward global tax transparency and competitiveness.
The UAE corporate tax regime continues to mature as regulators refine rules, clarify definitions & introduce supporting guidance. For finance leaders, this means compliance processes must be timely, well-documented & aligned with the latest interpretations. This article summarizes the developments most likely to affect reporting, planning & governance during 2025 and beyond & explains the practical actions businesses should consider now.
E-invoicing will reshape how invoices are issued, exchanged & stored in the UAE. Readiness involves technology, process & change management. This article explains the expected model and how to prepare without disrupting day-to-day operations.
