Tanya Jain, Author at LexisNexis Middle East

Lexis Middle East Gulf Tax – Spring 2026 Edition

12/03/202612/03/2026
by Tanya Jain

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.

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Lexis Middle Easr Gulf Tax_Spring 2026_ePDF

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

Lexis Middle East Gulf Tax | Autumn 2024

Lexis Middle East Gulf Tax | Summer 2024

News developments

Dubai: New public‑safety law

11/03/202611/03/2026
by Tanya Jain

The National, 6 March 2026: Dubai has issued a new public‑safety law aimed at protecting lives and property by regulating safety standards across facilities, events, products, and public spaces.

Sheikh Mohammed bin Rashid, Prime Minister and Ruler of Dubai, has set out a new law that establishes a legislative framework to enhance public‑safety standards throughout the emirate. The law will take effect on 1 June 2026 and will be published in the Official Gazette. It aims to reduce injuries, deaths, and property damage from accidents, while ensuring the safety of public services and products placed on the market. It also seeks to regulate safety at venues and during events.

The law sets out detailed rules covering equipment standards, lighting and ventilation requirements, safe entry and exit routes, capacity limits to prevent overcrowding, and controls on noise levels to mitigate hearing risks. Venues and event organisers must provide fire‑fighting equipment, emergency‑evacuation measures, first‑aid supplies, trained safety supervisors, alarm systems, clear signage, and a comprehensive public‑safety management plan.

The legislation establishes safety standards for maintenance activities in homes and inhabited buildings, for electrical devices and equipment, and for facilities such as swimming pools and beaches. It redefines public responsibilities by requiring all individuals to comply with safety instructions in public spaces, including observing permitted swimming times and avoiding restricted areas.

The law prohibits the handling of explosives, fireworks, toxic or flammable materials, or unsafe products without authorisation. It also bans the disposal of dangerous materials in waste containers, any tampering with such containers, and unauthorised interference with manholes, sewer pipes, or stormwater drains. Further, it prohibits the sale or use of tools, devices, or products intended for human use, entertainment, or education if they do not meet safety requirements.

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News developments

Oman: APSR issues new risk-management rules for utilities

11/03/202611/03/2026
by Tanya Jain

Oman observer, 8 March 2026: Oman’s Authority for Public Services Regulation (APSR) has issued two new regulations aimed at strengthening risk management and business continuity across the electricity, water, and sanitation sectors.

The APSR has introduced two regulatory frameworks: the first covers risk management and continuity for the electricity and water sector, while the second addresses the water and sanitation sector. Both regulations are designed to enhance licensees’ ability to manage emergencies, natural disasters, cyber threats, and operational disruptions, ensuring uninterrupted service delivery.

Under the new rules, all licensees must establish an integrated risk‑management and business‑continuity system within six months of implementation. They must also develop, test, and periodically update comprehensive risk‑management plans, and are required to submit annual reports that include risk assessments, exercise results, and improvement updates.

The regulations require companies to allocate the necessary technical and administrative resources and to cooperate fully with APSR audits. Administrative fines of up to RO 500,000 may be imposed for violations, with penalties doubled for repeated breaches.

The APSR stated that the rules aim to strengthen resilience, transparency, and preparedness across utilities, promoting global best practices in risk management and supporting Oman’s broader national development objectives.

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News developments

UAE: Ministry warns firms over price hikes amid crisis

11/03/202611/03/2026
by Tanya Jain

Khaleej Times, 8 March 2026: The UAE has warned 449 firms for raising prices during the ongoing regional military crisis following extensive nationwide inspections.

Ministry of Economy and Tourism has conducted approximately 4,468 inspection tours across various markets since the onset of the regional conflict. These inspections have identified 449 establishments that increased prices without justification, prompting formal warnings as part of regulatory enforcement.

The ministry has emphasised that market stability and consumer protection remain key priorities during the crisis, especially as supply chains face pressure from heightened regional tensions. Authorities continue monitoring compliance to prevent exploitation and will escalate measures against any entities that violate approved pricing rules.

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News developments

Kuwait: KPC declares force majeure

11/03/202611/03/2026
by Tanya Jain

Times Kuwait, 7 March 2026: Kuwait Petroleum Corporation (KPC) has declared force majeure and begun reducing crude‑oil output due to severe disruption of shipping through the Strait of Hormuz.

KPC has initiated precautionary production cuts after explicit threats against vessels transiting the Strait of Hormuz and a near‑absence of available tankers in the Arabian Gulf. The company has explained in a trade notice that safe maritime passage is compromised, prompting the declaration of force majeure.

The Strait of Hormuz handles roughly 20% of global oil and LNG supplies, and ongoing disruptions have already led to output cuts in Iraq and Qatar, with analysts warning that the UAE and Saudi Arabia may also face reductions if storage capacity tightens. KPC has not specified the exact scale of its reduction but noted that Kuwait had produced about 2.6 million barrels per day in February and that production levels will be reviewed as conditions evolve.

The corporation remains prepared to restore output once maritime conditions allow, highlighting its significant role as a major exporter of naphtha to Asia and jet fuel to north‑west Europe. Complementary reports indicate that the force majeure notice cites explicit threats and the absence of shipping capacity as the primary legal grounds for the declaration.

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News developments

Kuwait: Banks announce temporary closures

11/03/202611/03/2026
by Tanya Jain

Arab Times, 8 March 2026: Major banks in Kuwait have temporarily closed their headquarters as a safety measure following recent security developments.

Several leading institutions have confirmed the precautionary suspension of operations at their main offices. The National Bank of Kuwait has closed its headquarters from 8 March until further notice, citing the need to ensure safety and maintain business continuity. Boubyan Bank has also suspended operations at its headquarters and affiliated branches, stating that the measure aims to protect employees and customers.

Kuwait Finance House has announced a one‑day suspension of work at its main buildings and departments located in Baitak Tower. All banks have reaffirmed that they remain operational through electronic channels and alternative services. Complementary reports indicate that nationwide banking services continue, with digital platforms and ATMs remaining available to customers.

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News developments

UAE: Authorities warn against sharing crisis‑related rumours

11/03/202611/03/2026
by Tanya Jain

Gulf News, 8 March 2026: The UAE has issued a strong warning against circulating rumours or unverified crisis‑related content online, stressing that offenders face heavy fines and potential imprisonment.

Authorities have detected a noticeable rise in false news, manipulated videos, and misleading images circulating on social media amid ongoing regional tensions. Many of the materials have repurposed old footage from unrelated incidents abroad, presenting them as current events inside the UAE.

Attorney General Hamid Saif Al Shamsi has warned residents against photographing or sharing images and videos of accident sites or damage caused by falling debris, noting that such content could provoke public panic or distort the perception of safety conditions in the country. He has affirmed that public‑safety institutions continue to operate effectively and that daily life remains stable nationwide.

Legal experts cited that spreading rumours or unverified information constitutes a criminal offence under Federal Decree-Law No. 34/2021 concerning the Fight Against Rumors and Cybercrime. Article 52 of Federal Decree-Law No. 34/2021 provides for penalties including up to two years in prison and fines reaching Dh200,000 for publishing or reposting false or misleading information that contradicts official announcements or harms public security.

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News developments

Kuwait: Market monitoring tightens

11/03/202611/03/2026
by Tanya Jain

Times Kuwait, 8 March 2026: Kuwait’s Ministry of Commerce and Industry has intensified market inspections to stabilise food prices and protect consumers.

The ministry’s monitoring teams have begun extensive inspection tours across central markets and cooperative societies to ensure compliance with the ministerial decision fixing food commodity prices. According to the Director of the Commercial Control and Consumer Protection Department, inspections have not shown any price increases, and cooperatives are adhering to the pricing instructions.

Teams will continue monitoring outlets to ensure full compliance, with any violations being referred to the relevant legal authorities. In parallel, government entities have completed the supply of all 92 food distribution centres with essential commodities and are facilitating smooth delivery to central markets.

The ministry notes ongoing coordination with Kuwait Flour Mills and Bakeries Company to boost bread production and ensure continuous availability across distribution points. These measures aim to secure essential goods, maintain stable supply chains, and reinforce Kuwait’s food security, particularly during peak‑consumption periods.

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News developments

Kuwait: Government exempts stranded employees from work during airspace closure

11/03/202611/03/2026
by Tanya Jain

Arab Times, 8 March 2026: Kuwait’s Civil Service Commission has exempted government employees who are stranded abroad from work duties after regional airspace closures disrupted travel.

The Commission has announced that the period of absence will be counted as actual working time until employees are able to return. The Commission has coordinated with ministries, public bodies, and institutions to ensure that affected staff are covered under the established administrative procedures.

Under the directive, the exemption period will begin after the end of each employee’s authorised leave or holiday, during which they had been scheduled to resume duties. Supervisors will determine the duration and will refer the case to the relevant administrative department. Employees will be required to provide documentation confirming they were abroad during the disruption so the absence can be recorded as official service time.

The Commission will ensure the exemption remains in place until airspace reopens or return travel becomes available.

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News developments

Qatar: Five arrested over violations of national drone‑use ban

11/03/202611/03/2026
by Tanya Jain

9 March 2026: Five individuals have been arrested in Qatar after they violated the nationwide prohibition on operating drones.

The Qatari Ministry of Interior had previously issued a directive prohibiting the use, operation, or launch of drones of any type across all regions of Qatar. The authorities arrested five people who had operated unmanned aerial vehicles despite the restrictions.

The ministry has that the ban is intended to enhance public safety and protect the community, and it has stressed that the rule applies to citizens, residents, visitors, and all governmental and semi‑governmental entities, companies, and institutions. Any attempt to use or facilitate the operation of drones during the suspension will constitute a clear violation. The ministry has said it will not hesitate to take further legal action against anyone who has breached the decision.

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