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Lexis Middle East Gulf Tax – Spring 2026 Edition News developments

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

Oman 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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Oman News developments

Oman: Royal Decree strengthens economic‑zones regulatory system

  • 06/03/202606/03/2026
  • by Tanya Jain

Oman Observer, 2 March 2026: Oman has issued a new regulatory system under Oman Sultani Decree No. 39/2026 expanding the powers of the Public Authority for Special Economic Zones and Free Zones (OPAZ).

OPAZ has announced that the new system, promulgated by Oman Sultani Decree No. 39/2026, grants the Authority broader regulatory, supervisory and permitting powers across all special economic zones, free zones and industrial cities. Officials stated that the framework integrates with the Special Economic Zones and Free Zones Law, streamlines procedures through an independent regulatory system and supports investment by enhancing governance, administrative efficiency and legislative stability. The Authority confirmed that the new mandate includes unified oversight across existing and future zones and delivery of licensing and approvals via a single‑window platform.

For more news and content, try Lexis Middle East. Click on lexis.ae/demo to begin your free trial of Lexis® Middle East platform.

You can also explore the legal landscape by subscribing to our Weekly Newsletter.

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Oman News developments

Oman: Regulators Review Children’s Social Media Use Amid Digital‑Safety Concerns

  • 27/02/202627/02/2026
  • by Hannah Gutang

Gulf News, 20 February 2026: Oman’s Telecommunications Regulatory Authority (TRA) has begun reviewing children’s use of social media as part of plans to introduce a new regulatory framework addressing online‑safety risks.

Authorities said the review have been prompted by studies indicating risks such as exposure to harmful content and excessive screen time. The TRA confirmed that the initiative would reassess the legal responsibilities of platforms accessed by minors, including potential measures on parental controls, age‑verification requirements and oversight obligations for service providers.

The regulator announced it would conduct consultations with families, educators, technology companies and other relevant stakeholders before finalising the framework, expected by the end of the third quarter. Officials also noted that international regulatory models—particularly from Europe—would be examined to align Omani standards with global best practices on child‑online protection.

For more news and content, try Lexis Middle East. Click on lexis.ae/demo to begin your free trial of Lexis® Middle East platform.

You can also explore the legal landscape by subscribing to our Weekly Newsletter.

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Lexis Middle East HR Alert – January 2026 News developments

Lexis Middle East HR Alert – January 2026

  • 24/02/202624/02/2026
  • by Tanya Jain

In this edition of Lexis Middle East HR Alert – January 2026, we examine the legal reforms, compliance priorities, and workplace trends shaping employment across the GCC. From wage protection system updates in the UAE and Saudi Arabia to new disability obligations in Qatar and evolving Emiratisation enforcement, this issue delivers concise, practical insight for HR professionals, legal advisers, and business leaders.

With expert commentary, regional news updates, case analysis, and practitioner perspectives, we provide the clarity needed to navigate regulatory change with confidence and stay ahead in a fast-moving employment landscape.

Stay informed, compliant, and connected with the developments shaping the future of HR in the region.

Happy reading!


This edition features a diverse range of content, including:

FEATURE: WAGING WAR ON WPS COMPLIANCE

Natalie Jones of Mischon de Reya LLP reviews recent changes to the UAE and Saudi wage protection systems and outlines the key compliance obligations for employers.


TREND SETTER: MENTAL HEALTH ABSENCE IN SAUDI

Fatima Al-Sabahi of Dentons explores employer and employee rights in cases involving mental health-related absences in Saudi Arabia.


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

A summary of the latest HR and employment law updates, including the latest DIFC Courts Practice Direction on employment disputes and other significant HR updates.


IMMIGRATION FOCUS: RECENT GCC IMMIGRATION AND VISA CHANGES

Sponsored by Vialto Partners, this section reviews key immigration reforms and lessons from the UAE’s 2025 Emiratisation enforcement approach.


IMMIGRATION FOCUS: EMIRATISATION COMPLIANCE

Anir Chatterji and Gordon Barr reflect on 2025 Emiratisation trends and provide practical guidance for meeting 2026 requirements.


LAW CHANGES: NEW AND PROPOSED MENA LAWS

Sarit Thomas and Emma Higham assess the impact of Qatar Law No. 22/2025 on disabilities and the resulting employer compliance obligations.


CASE FOCUS

A review of Zia Ur Rehman v Forvis Mazars LLC [2025], a QICDRC ruling addressing costs considerations for litigants in person.


MOVES AND CHANGES

A regional overview of the latest executive movements, leadership appointments, and HR leadership changes across key industries.


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/.

Lexis Middle East HR Alert_January 2026

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

Lexis Middle East HR Alert_May 2025
Lexis Middle East HR Alert_July 2025
Lexis Middle East HR Alert_January 2025

HR PROFILE: UNDER STARTER’S ORDERS

Arjenney Cakar shares how working on pre-opening projects strengthened her HR expertise and supports ongoing business growth.


IN-HOUSE PROFILE: PRACTITIONER PERSPECTIVE

Jenika Pankhania explains recent amendments to the ADGM data protection regulations and their implications for employers.


POLICY POINTERS: ANTI-BULLYING POLICY

Mary Rintu Raju provides a practical anti-bullying policy template to help organisations strengthen workplace standards.


Oman News developments

Oman: Sultani Decree Restructures Civil Defence and Ambulance Authority

  • 19/02/202619/02/2026
  • by Hannah Gutang

Oman Observer, 16 February 2026: Oman’s Sultan has issued a new Royal Decree amending the legal framework of the Civil Defence and Ambulance Authority, granting it full legal and financial autonomy.

Oman Sultani Decree No. 31/2026, replacing the text of Article 1 of Oman Sultani Decree No. 3/2013 to formally reaffirm the establishment of the Civil Defence and Ambulance Authority as a body with its own legal personality and financial and administrative independence. Oman Sultani Decree No. 31/2026 also stipulates that amendments attached to it will apply to the Authority’s governing system issued under Oman Sultani Decree No. 68/2014.

Under Oman Sultani Decree No. 31/2026, the Chairman of the Authority is required to issue all implementing regulations and decisions within six months of the decree’s entry into force, following approval from the Authority’s board of directors. Until these regulations are issued, all existing regulations will remain effective so long as they do not contradict the new provisions. Oman Sultani Decree No. 31/2026 also cancels Article 2 of Oman Sultani Decree No. 68/2014 and nullifies any conflicting rules or decisions.

Oman Sultani Decree No. 31/2026 will be published in the Official Gazette and will take effect the day following its publication.

For more news and content, try Lexis Middle East. Click on lexis.ae/demo to begin your free trial of Lexis® Middle East platform.

You can also explore the legal landscape by subscribing to our Weekly Newsletter.

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Oman News developments

Oman: Tourist VAT Refund Scheme Announced

  • 13/02/202613/02/2026
  • by Hannah Gutang

Oman Observer, 5 February 2026: Oman’s Tax Authority has said the government will implement a VAT refund service for tourists once it has agreed costs and refund percentages with the companies that will operate the service.

The announcement was made during the Tax Authority’s first media briefing, which reviewed recent performance indicators and upcoming plans for the tax system. The Tax Authority said the tourist VAT refund service will be rolled out only after agreements with service providers have been finalised, and no launch date was provided in the reporting.

In the same briefing, the Director-General of Operations and Tax Services reported that the number of registrants rose in 2025 compared with 2021, including 88% for income tax, 120% for VAT, and 222% for excise tax. The authority also said it was working on advanced systems to strengthen efficiency and compliance, including electronic invoicing, the “Ta’akad” application, a tax risk management system, and the use of AI technologies. It further reported that Oman had signed about 39 effective double taxation agreements up to 2025.

For more news and content, try Lexis Middle East. Click on lexis.ae/demo to begin your free trial of Lexis® Middle East platform.

You can also explore the legal landscape by subscribing to our Weekly Newsletter.

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

Lexis Middle East Law Alert: January-February 2026 Edition Publications

Lexis Middle East Law Alert: January-February 2026 Edition

  • 10/02/202610/02/2026
  • by Hannah Gutang

The January–February 2026 edition of Lexis Middle East Law Alert delivers essential insight into the latest legal, regulatory, tax, and financial developments across the Middle East. This issue features an in-depth analysis of key amendments to the UAE Commercial Companies Law, Bahrain’s strengthened anti-money laundering framework impacting notaries, and major regulatory changes across the GCC. It also covers evolving tax and finance regimes, capital market liberalisation, AI governance and digital transformation, alongside expert commentary, case analysis, and a roundup of significant leadership moves across the region.

This edition offers a comprehensive yet concise look at the shifting legal and regulatory landscape in the Middle East.

FEATURE: IN BETTER COMPANY

Federal Decree-Law No. 20/2025 introduces amendments to just 15 articles of the UAE Commercial Companies Law, but as Ashley Connick of Curtis, Mallet-Prevost, Colt & Mosle LLP explains, these targeted changes are likely to be far-reaching.


FEATURE: AML CHANGE OF NOTE

Noor Al Rayes and Fatema Sarha of Al Tamimi & Company explore how a new Bahraini decision is transforming notaries into key gatekeepers in the battle against money laundering.


IN-HOUSE PROFILE: AN AI ON EXPANSION

Roula Khaled, General Counsel and Head of Ethics and Compliance at Khazna Data Centres, shares her insights on how AI and emerging technologies are reshaping legal practice and opening up new pathways for business expansion.


IN-HOUSE PROFILE: PRACTITIONER PERSPECTIVE

Nick O’Connell of Bird & Bird unpacks Saudi Arabia’s AI Adoption Framework, offering insight into how the Kingdom is shaping responsible AI use.


MOVERS AND SHAKERS

Promotions, appointments, and leadership changes—discover the career moves driving change across the region’s legal sector.


CONTRACT WATCH: EMPLOYMENT CONTRACTS

Sarit Thomas from Clyde & Co highlights Saudi Arabia’s new employment contract reforms, introducing dual registration, standardised contracts, and faster wage enforcement, with phased implementation through 2026.


TAX AND FINANCE ROUND-UP

Keep pace with the region’s evolving tax and finance landscape, including important updates on the GCC sugar tax.


Lexis Middle East Law Alert_January-February 2026

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

Lexis Middle East Law Alert_July-August 2025
Lexis Middle East Law Alert_May-June 2025
Lexis Middle East Law Alert_March-April 2025

LEGAL ROUND-UP

Stay up to date with our latest legal round-up, including updates on the UAE Civil Code and other significant regulatory developments.


LAW MONITOR

Discover the latest legal developments across the GCC, including key amendments to the Kuwaiti Capital Market Authority legislation.


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

Oman News developments

Oman: Labour Ministry Mandates Professional Classification for Industry Roles

  • 05/02/202605/02/2026
  • by Hannah Gutang

Oman Observer, 29 January 2026: Oman’s Ministry of Labour have announced the rollout of a mandatory professional classification and licensing system for industrial sector occupations, tying workforce accreditation to work‑permit issuance.

Under the new framework, workers in designated industrial occupations will be required to obtain professional classification certificates or professional practice licences through the official accreditation platform. The Ministry have stated that the phased implementation will begin on 9 February 2026, while full enforcement will take effect from 1 May 2026. From that date, the Ministry will not issue or renew work permits unless the required professional accreditation has been obtained for the listed occupations.

The classification track covers professional and technical roles such as factory managers, operations and maintenance managers, analytical chemists, risk analysts, technicians, and designers, while the licensing track applies to skilled operational roles including machine operators, food industry technicians, carpenters, and stone and marble workers. The system applies to both Omani and expatriate workers employed in the relevant positions.

The Ministry urged employers to complete registration and accreditation procedures within the prescribed timelines to avoid disruptions to employment or operational activities.

For more news and content, try Lexis Middle East. Click on lexis.ae/demo to begin your free trial of Lexis® Middle East platform.

You can also explore the legal landscape by subscribing to our Weekly Newsletter.

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

Oman News developments

Oman: New Regulation For Work Injuries And Occupational Diseases

  • 29/01/202629/01/2026
  • by Hannah Gutang

Oman Observer, 26 January 2026: Oman has introduced a new regulation governing work injuries and occupational diseases, expanding social insurance coverage and clarifying employer obligations under the country’s social protection framework.

The Social Protection Fund issued Oman Ministerial Decision No. 1/2026 approving updated rules for the Work Injuries and Occupational Diseases Insurance Branch as part of efforts to strengthen worker protection across the Sultanate. The regulation requires employers to pay a monthly contribution of 1% of an insured employee’s wage, with the full cost borne by the employer.

Coverage is mandatory for all Omani workers, regardless of the form of employment. This includes workers employed under permanent, temporary, training, and part‑time contracts, as well as retired employees who continue to work. Authorities said the expansion aims to close protection gaps and ensure consistent insurance coverage across the labour market.

The Social Protection Fund stated that the regulation is designed to enhance financial security for workers who suffer workplace injuries or occupational illnesses, while reinforcing national standards for social protection.

For more news and content, try Lexis Middle East. Click on lexis.ae/demo to begin your free trial of Lexis® Middle East platform.

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