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The Autumn 2025 edition of Lexis Middle East Gulf Tax delivers a focused and timely overview of the latest tax developments across the GCC. Packed with expert commentary, legislative updates, and actionable advice, this edition is an essential resource for tax professionals working through the region’s increasingly intricate fiscal environment.

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FEATURE: CRS AND FATCA: THE FINER POINTS

Dhana Pillai of DP Taxation Consultancy examines the key takeaways from recent penalties imposed by UAE authorities, shedding light on crucial compliance insights related to CRS and FATCA regulations.

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FEATURE: NOW THAT’S VAT

Chadi Abou-Chakra, PwC Middle East’s Indirect Tax Leader and ME TLS Chief Operating Officer, provides insights into the implications of the recent changes to Saudi Arabia’s VAT Implementing Regulations.

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TAX NEWS ROUND-UP

A focused overview of key tax treaty revisions and regulatory changes in the Gulf, offering valuable insights for navigating compliance and cross-border impact.

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PRACTICAL FOCUS: FOCUS ON PARTNERSHIP

Authored by Aunali Merchant, Sanjay Shukla, and Palak Khetawat of MMJS Consulting, this article examines the impact of UAE corporate tax reforms on partnership structures and their compliance obligations.

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TAX PROFESSIONAL PROFILE: ADDING VALUE

Manish Arora, Tax Director at Adidas, emphasises that delivering value as an in-house tax professional requires more than just staying informed about the latest tax developments.

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ANY QUESTIONS? WHAT DOES FORMAL ADOPTION OF OECD GUIDANCE MEAN?

Bhumit Gangar of Deloitte breaks down the practical implications of the UAE’s official implementation of the OECD’s Pillar 2 Guidance.

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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

In this edition of the Lexis Middle East HR Alert, we explore the most pressing legal, regulatory, and HR developments shaping the employment landscape across the region, with a particular focus on the ongoing impact of nationalisation policies. These legislative initiatives remain a central concern for HR professionals, regardless of their industry or jurisdiction. Alongside the need to understand the evolving legal requirements, organisations must also adopt a practical and culturally sensitive approach to implementation. In our featured interview, the Head of HR Operations at Al Tamimi & Company shares how their organisation is proactively and innovatively adapting to these changes. However, not all responses have been as constructive—some employers are attempting to circumvent the rules through misreporting or fraudulent hiring practices. With the introduction of stricter enforcement mechanisms and the implementation of Cabinet Decision No. 43/2025, the UAE authorities are shifting from discretionary to structured penalties, significantly increasing the scope of punishable offences and the severity of fines. The Ministry of Human Resources and Emiratisation’s Enforcement Report 2024 underscores the government’s readiness to prosecute offenders, further raising the stakes for non-compliance. This edition offers practical insights and guidance to help organisations assess their compliance status and, where necessary, take swift and innovative action to align with nationalisation goals in a responsible and sustainable manner.

Empower your HR strategy with cutting-edge analysis from Lexis Middle East HR Alert, delivering the latest updates shaping workplaces in the Middle East.

Happy reading!

This edition features a diverse range of content, including:

FEATURE: GETTING TOUCH

Raka Roy and Yusur Dalloul of Galadari Advocates and Legal Consultants delve into the UAE’s stricter enforcement measures against individuals and companies that falsify records to bypass Emiratisation rules or improperly benefit from related incentives.

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TREND SETTER: AUTOMATED WORKFORCE MONITORING

Diana Froyland, Senior Counsel at Hadef & Partners, examines the implications of automated employee monitoring in the UAE and the data privacy concerns it raises for employers and HR teams.

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NEWS ROUND-UP: COVERING RECENT KEY DEVELOPMENTS – REGION-WIDE

This section presents a curated summary of major legal and HR updates from across the region, including the latest on Oman’s immigration grace period.

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IMMIGRATION FOCUS: SAUDI VISIT VISA CHANGES

Experts from Vialto Partners explain the recent revisions to Saudi Arabia’s visit visa policies, which now affect travellers from 14 countries, highlighting compliance considerations for affected stakeholders.

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LAW CHANGES: NEW AND PROPOSED MENA LAWS

Aarti Thadani and Sarah Sheppard from Norton Rose Fulbright (Middle East) LLP discuss the anticipated impact of Dubai Decree No. 19/2025, a regulatory shift set to enhance health and safety protocols in the emirate’s construction sector.

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CASE FOCUS

A recent ruling from the QICDRC in Zia Ur Rehman v Forvis Mazars LLC [2025] QIC (A) 7 (issued 14 May 2025) underscores the need for robust evidence in breach of contract claims, the conditions under which non-compete compensation may apply, and the high threshold for appeals.

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Enrich your understanding of the HR landscape and stay up-to-date with the latest trends, cases, and policies through the newest issue of Lexis Middle East – HR Alert.

For all the latest industry updates and developments, opt for a free HR Alert subscription!

Want to learn more about Lexis® Middle East? Visit, https://www.lexis.ae/lexis-middle-east-law/.

Have you read the Lexis® Middle East HR Alert – previous editions? Click the links below to access and read these editions.

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HR PROFILE: AN AGILE APPROACH TO CHANGE

Samia AlRajaby, Head of HR Operations at Al Tamimi & Company, shares how adopting an agile mindset has empowered her to navigate technological transformation and shifting generational expectations.

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IN-HOUSE PROFILE: PRACTITIONER PERSPECTIVE

Ben Brown, Sara Khoja and Sarit Thomas of Clyde & Co offer insights into evolving leave policies following a significant recent decision by the Abu Dhabi Courts, urging a strategic review for in-house teams.

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POLICY POINTERS: FRACTIONAL EXECUTIVES IN SAUDI ARABIA

Dr. Sairah Narmah-Alqasim, Partner at Pinsent Masons, explores the growing adoption of fractional executives in Saudi Arabia, driven by remote work and the Regional Headquarters Programme, and highlights key policy considerations such as Saudisation.

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MOVES AND CHANGES

Stay informed with the latest executive appointments, promotions, and market trends shaping the business landscape across the region.

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