We’re thrilled to announce the latest edition of Lexis® Middle East Gulf Tax, the very first of its kind in the GCC! Our complimentary magazine offers insightful updates on the latest tax and financial developments across the GCC region.

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In this edition:

Points of Law: What do we know now about how the new UAE Corporate Income Tax regime will operate?

Nearly one year after the UAE first announced its intention to introduce corporate income tax, the Federal Decree-Law No. 47/2022 On the Taxation of Corporations and Businesses has been published. Thomas Vanhee from Aurifer Middle East Tax provides an explanation of what we can expect from the new tax system.

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The more the merrier? What are the advantages and disadvantages of creating a tax group in the UAE Corporate Income Tax context?

The UAE’s Federal Decree-Law No. 47/2022 On the Taxation of Corporations and Businesses permits UAE companies to establish tax groups. Laurent Bertin, Regional Head of Tax at Airbus Africa and Middle East, clarifies that this can simplify tax management, but it’s crucial to have a thorough understanding of tax groups as they are complex mechanisms.

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Tax News Round-Up

Stay informed about the latest updates in tax treaties and regulations throughout the region. This includes a regulatory round-up of recent changes and information on tax treaties.

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Practical Focus on Tax residency in the UAE

Zain Satardien of Hourani & Partners in Dubai discusses the importance of Cabinet Decision No. 85/2022 on Tax Domicile in the UAE, which clarifies the criteria for tax residency for individuals and legal entities in the country. Zain’s Practice Note covers rules for determining tax residency, corporate taxability, and the FTA’s authority to request information.

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Tax Professional Profile: Working Where Tax Is New

Laurent Bertin, Regional Head of Tax at Airbus Africa and Middle East, elaborates on the difficulties of operating in jurisdictions where the tax landscape is still developing.

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Practitioner Perspective on Significant UAE VAT Law Changes

Tyne Hugo and John Peacock of BSA Ahmad Bin Hezeem & Associates summarise recent changes to the UAE VAT Law, including new definitions, a provision for more flexibility, clarification on tax invoices, and changes to tax audits. They also mention a temporary amendment to the definition of “Goods” and administrative changes impacting UAE VAT payers, such as the new Emara-Tax system.

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Do They Have Income Tax in Oman?

Shiraz Khan of Al Tamimi & Company provides insight into the current status of Oman’s proposed implementation of Personal Income Tax (PIT).

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Special thanks to Alchemy Search for supporting tax professionals by connecting businesses with talent across the GCC and beyond!

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 – 2022 editions? Click the links below to access and read these editions.

Get ready to stay ahead of the game with the newest issue of our top-rated HR magazine – the Lexis® Middle East – HR Alert! This must-read publication offers exclusive updates on the most recent labour and employment law changes and cases, as well as invaluable advice on region-specific HR policies and templates.

From informative interviews with renowned regional HR professionals to expert guidance on the latest industry trends, this complimentary magazine has it all. Don’t miss out on your chance to gain a competitive edge – get your hands on the latest edition of the HR Alert now!

In this edition:

Foolish to Fake It

New Emiratisation regulations are in place as of January 2023, but some employers are trying to bypass them. Learn about the negative consequences from Dr Laura Voda and Maquelin Pereira of Fichte & Co.

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Meet Me in the Metaverse

UAE Technology Recruitment specialist Marc Ellis has set up a replica of their office in the Metaverse. Learn about their experiences in this exciting new virtual space.

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Immigration Focus: Recent GCC Immigration and Visa Changes

Stay informed on the latest immigration updates in the GCC with Vialto Partners. Keep track of changes and make sure you comply with new regulations.

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Immigration Profile: Embracing Change

Anir Chatterji, Partner at Vialto Partners, shares insights on how the Russia-Ukraine war and evolving GCC immigration policies have impacted his work. Stay ahead of the curve with expert analysis.

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Law Changes: New and Proposed MENA Laws – Health Insurance

Stay on top of the latest legal changes in the MENA region! Learn how Dubai Administrative Decision No. 78/2022 is impacting health insurance rights for employers from experts Bassem Daher and Yara Hifni of Galadari Advocates & Legal Consultants.

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HR Profile: Attract and Retain

Maisa Maarouf, Head of HR & Administration at BSA Ahmad Bin Hezeem & Associates LLP, shares the importance of staff retention initiatives in her work. Learn how to attract and keep top talent.

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Practitioner Perspective: Recent Reforms in Saudi Arabia

Stay informed on the latest labour laws in Saudi Arabia! Check out Clyde & Co’s MEA Employment Partner, Sara Khoja’s insights on the fundamental reforms that could make it easier for employers to attract top talent.

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Moves and Changes

Stay up-to-date on the latest business happenings with our round-up of moves, changes, appointments, and promotions.

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Policy Pointers: Probation Policies

Probation periods in employment contracts give employers time to evaluate new hires and employees a chance to review their work conditions before committing long-term. Typically lasting 3-12 months. Get policy pointers from expert Sulakshana Senanayake of Afridi & Angell for similar policies in the DIFC.

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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 HR Alert – June and September 2022 editions? Click the links below to access and read these editions.

We are pleased to share the January/February 2023 edition of our law magazine, the Lexis® Middle East – Law Alert!

The Law Alert is a complimentary magazine that keeps readers updated on the MENA region’s legal, financial and fiscal developments and hot topics.

In this edition:

Evidently Electronic: The New UAE Evidence Law

Are you ready for the digital revolution? The UAE government has just passed a law to allow electronic evidence in court procedures. Taha H Tawawala and Amer Al Marzooqi of Amer Al Marzooqi Advocates & Legal Consultants LLC-SO explain how this will revolutionise the legal system.

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Legal Round-Up: Covering Recent Key Legal Developments (Region-Wide)

Keep up with the latest legal developments in the region! Our legal round-up covers all the key news so that you can stay informed.

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Tax and Finance Round-Up: Covering Recent Key Tax and Finance Developments (Region-Wide)

Stay up-to-date on regional tax and finance developments with our latest round-up, supported by Aurifer Middle East Tax! Get the latest news and insights on key developments from the region.

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Director Directions: Amendments to the Bahraini Corporate Governance Code

Reem Benshams of Zu’bi and Partners breaks down the key changes in Bahraini Corporate Governance Code amendments that companies must comply with during their AGM Report Submissions to the Ministry of Industry and Commerce (MOIC).

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In-House Profile: Technology

Riyadh Al Habshan, GM of Legal Affairs at Solutions by STC, explains why it’s essential to stay up-to-date on legislative and regulatory changes in the tech sector. Find out how tracking these changes can help manage risk and ensure compliance!

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Saudi Data Protection Law

Saudi’s Data Protection Law is undergoing some major changes! Lamisse Bajunaid and Amna Usman of Dr Qaisar H Metawea Law Firm explain the key developments and what to expect when the Executive Regulations are issued.

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Movers & Shakers: A Round-Up of the Top Appointments and Promotions

Check out our latest round-up of the top movers and shakers from the world of legal appointments and promotions, brought to you by Jameson Legal. Who’s been promoted, who’s been appointed and who’s moving on? Find out now!

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Dispute Resolution Focus: A Long and Illustrious Career

After 35 years in the advocacy field, Ali Al Aidarous of Al Aidarous Advocates & Legal Consultants reflects on a long and illustrious career. Tune in to hear what he says about his highlights in dispute resolution cases and updates!

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Dispute Resolution Focus: Civil Changes

Welcome the new year with a new Civil Procedure Law in the UAE! Waleed Hamad of Al Aidarous Advocates & Legal Consultants is here to provide an overview of its main provisions.

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Contract Watch: Patent Filing

Gowling WLG‘s Noor Hassan shares how filing a UAE patent or design application is now easier for non-UAE-based applicants, with new requirements in place to make the process cheaper. No more costly PoA, DoA, and commercial register/license extractions!

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We thank Aurifer Middle East Tax for keeping their finger on the pulse of tax developments across the region and Jameson Legal for supporting movers and shakers across the region.

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

Explore the past editions of the Lexis® Middle East Law Alert and stay up-to-date with the latest news! Click the link below for instant access to older editions.