News developments
Lexis Middle East Gulf Tax – Spring 2026 Edition
Brought to You by Tolley+ Middle East
In this Spring 2026 edition of Lexis Middle East Gulf Tax, we unpack the latest tax reforms, regulatory updates, and compliance priorities shaping corporate strategy across the GCC. From sweeping amendments to UAE tax procedure laws to the re‑engineering of Saudi Arabia’s White Land regime, this issue delivers clear, practical insights for tax leaders, finance professionals, and advisers navigating an increasingly complex fiscal landscape.
With expert commentary, regional news coverage, case-focused analysis, and in‑depth practitioner perspectives, this edition equips businesses with the clarity needed to stay compliant, mitigate risk, and anticipate regulatory change.
Stay informed, proactive, and aligned with the fast‑evolving tax frameworks across the Middle East.
FEATURE: PAYBACK TIME – UAE TAX REFUNDS & AUDITS
Keith Donegan and Luis Miguel Alonso of KPMG Middle East break down the major amendments introduced by Federal Decree‑Law No. 17/2025, including new five‑year refund deadlines, audit windows, transitional rules, and the expanded statute of limitations.
FEATURE: WHITE LAND – STILL TAX?
Austin Judson of CMS analyses the transformation of Saudi Arabia’s White Land regime from “tax” to “fee” and explains how new rates, valuation rules, and development criteria impact landowners, developers, and investors.
WHAT’S NEW: VAT ANTI‑FRAUD MEASURES
A look at the UAE’s expanded Reverse Charge Mechanism for metal scrap and other anti‑fraud efforts, detailing compliance steps for suppliers, declaration requirements, and cash‑flow implications.
TAX NEWS ROUND-UP
A focused summary of the latest tax treaty updates and regulatory developments across the Gulf, offering essential insights for professionals navigating multi-jurisdictional tax environments.
PRACTICAL FOCUS: TAXATION OF GAMING & GAMBLING IN THE UAE
Habib Al Mulla & Partners explore the UAE’s emerging regulated gaming sector and its Corporate Tax implications, from taxable income and deductibility rules to transfer pricing, Free Zone structures, and foreign tax credit considerations.
TAX PROFESSIONAL PROFILE: PHARMACEUTICALS
Amedeo Aragona of Novartis discusses the evolving tax landscape in the Middle East, audit pressures, technology-driven changes, sector‑specific compliance priorities, and the growing impact of transfer pricing and APAs. With added practitioner insight from MMJS Consulting on transfer pricing complexities in GCC pharmaceutical supply chains.
ANY QUESTIONS? VAT & DECEASED PERSONS IN BAHRAIN
A clear guide to the VAT consequences when a registered individual passes away from deregistration timelines to liability handling, inheritance documentation, and compliance responsibilities of heirs.
Want to receive future editions? Subscribe here!
Want to learn more about Lexis® Middle East Visit, https://www.lexis.ae/lexis-middle-east-law/.
Have you read the Lexis® Middle East Gulf Tax – Past editions? Click the links below to access them.
Lexis Middle East Gulf Tax | Summer 2025
Lexis Middle East Gulf Tax | Spring 2025
