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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

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

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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Qatar: Qatar Energy declares force majeure News developments

Qatar: Qatar Energy declares force majeure

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

QatarEnergy has announced a declaration of force majeure after an unforeseen external event led to a temporary halt in liquefied natural gas (LNG) production at one of its facilities.

QatarEnergy has confirmed a temporary halt in LNG production due to external circumstances outside its control, prompting them to activate force‑majeure provisions under its contractual obligations. Technical teams have secured the affected site and initiated inspection, assessment and safety‑verification procedures to determine the timeline for restoring operational capacity. The company has stated that some supply commitments may be delayed until production resumes. Official updates will be issued once the technical review is completed.

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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Qatar: Financial regulator shifts to remote work News developments

Qatar: Financial regulator shifts to remote work

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

Gulf News, 3 March 2026: Qatar’s Financial Markets Authority has shifted its operations to remote work, instructing all licensed entities under its supervision to do the same until further notice.

The authority has confirmed that the remote‑work requirement would begin on Tuesday and remain in place until further notice. In its announcement, it stated that each institution would determine which employees must attend on‑site based on the nature of their duties.

Officials noted that this step aligns with earlier guidance issued on flexible working arrangements. The regulator said the decision forms part of general precautionary measures being adopted across several sectors, ensuring business continuity and safeguarding staff while operational conditions are reassessed.

Institutions were advised to continue following official updates and ensure internal procedures support uninterrupted service delivery during the remote‑work period.

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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Qatar: MoCI Rolls Out 36 New E‑Services News developments

Qatar: MoCI Rolls Out 36 New E‑Services

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

The Peninsula, 24 February 2026: Qatar’s Ministry of Commerce and Industry (MoCI) has launched 36 new e‑services to simplify licensing procedures and accelerate the country’s digital‑government agenda.

The Ministry said the newly introduced services cover a wide spectrum of commercial and regulatory activities, including licensing for prize draws, annual and seasonal sales, loyalty programmes, “Scan and Win” campaigns, special offers, festivals, initiatives, promotional campaigns and final‑clearance sales. The platform also expands brokerage‑activity services, enabling the issuance, renewal, amendment, cancellation and replacement of broker licences and cards, all completed electronically.

The initiative targets full digitalisation of government services, enhanced business efficiency and stronger innovation within the commercial, industrial and investment sectors.

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.


Qatar: Global and Domestic Minimum Tax Implemented News developments

Qatar: Global and Domestic Minimum Tax Implemented

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

Qatar’s General Tax Authority has announced the start of implementing new global and domestic minimum‑tax rules under amended income‑tax legislation aligned with OECD/G20 Pillar Two standards.

The Authority has already completed legislative preparations before confirming the implementation of Chapter Seven (repealed and re‑enacted) of the Qatar Law No. 24/2018 promulgating the Income Tax Law, which now sets out the framework for applying the global and domestic minimum tax. This marks Qatar’s formal adoption of Pillar Two of the global tax initiative led by the OECD and G20, targeting tax challenges arising from the digitalised economy.

The decision applies to multinational enterprises with global revenues above EUR 750 million, requiring them to meet an effective minimum tax rate of 15% on foreign operations. Two core mechanisms are introduced:

  • Global Minimum Tax – Qualified Income Inclusion Rule (IIR), and
  • Domestic Minimum Tax – Qualified Domestic Minimum Top‑up Tax (DMTT)

These rules ensure multinational groups pay a minimum level of tax both in Qatar and abroad.

Qatar emphasised that this step enhances transparency, fairness, and tax‑base protection, preventing profit shifting to low‑tax jurisdictions. The GTA also highlighted the country’s role in supporting the OECD/G20 Inclusive Framework on BEPS and reinforcing its position as a reliable, compliant, and transparent financial hub.

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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QFC: Secured Data Protection Adequacy with ADGM and DIFC News developments

QFC: Secured Data Protection Adequacy with ADGM and DIFC

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

Qatar Tribune, 30 January 2026: The Qatar Financial Centre has secured reciprocal data protection adequacy recognition with Abu Dhabi Global Market and the Dubai International Financial Centre, easing lawful cross‑border data transfers between the three financial hubs.

The Qatar Financial Centre announced that it was included in the data protection adequacy lists of both ADGM and DIFC, following a comprehensive assessment of its data protection framework, enforcement mechanisms, and alignment with international best practices. In return, the QFC recognised the adequacy of the data protection regimes in the two UAE financial free zones, establishing mutual regulatory trust.

The adequacy recognition means that personal and sensitive data may now be transferred between entities operating in the QFC, ADGM, and DIFC without the need for additional transfer safeguards or contractual mechanisms, provided transfers comply with the applicable local data protection regimes. The review process was supported by specialist legal firms and reserved for jurisdictions demonstrating consistently high standards of data protection.

Regulators stated that the move will reduce compliance costs and administrative burdens for businesses operating across the three centres, while maintaining strong rights, accountability, and enforcement protections for data subjects. The initiative is expected to support digital trade, regional data‑driven business models, and shared services arrangements within the Gulf’s financial services ecosystem.

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/.

Qatar: Shura Council Reviews Draft Laws and Social Policy Reports News developments

Qatar: Shura Council Reviews Draft Laws and Social Policy Reports

  • 30/01/202630/01/2026
  • by Hannah Gutang

Gulf Times, 27 January 2026: Qatar’s Shura Council has examined proposed legislative amendments and reviewed government follow‑up reports on key social policy issues, highlighting growing institutional coordination between the legislature and the executive.

The Shura Council reviewed a draft law proposing amendments to existing GCC‑framework legislation on fertilisers and soil conditioners, which had been referred by the government. The Council forwarded the proposal to its Committee on Health, General Services and the Environment for detailed study and the preparation of a report, marking the next step in the legislative review process.

The Council also examined a government statement responding to earlier recommendations on services and benefits for senior citizens. That matter was referred to the Committee on Social Affairs, Labour and Housing for review and follow‑up, reflecting the Council’s supervisory role over social policy and welfare matters.

In addition, members were briefed on government follow‑up reports addressing rising divorce rates in Qatari society and the national framework for promoting values and moral conduct. The Council welcomed the reports, noting that they demonstrated a coordinated and systematic response to parliamentary recommendations and a high level of institutional integration between state authorities.

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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