The Lexis Middle East Gulf Tax Spring Edition offers an in-depth analysis of the swiftly evolving tax landscape within the Gulf Cooperation Council (GCC) region. This edition underscores the trend where the introduction of new tax laws is often rapidly succeeded by a cascade of related legislative changes. Among the key topics discussed is the Real Estate Transaction Tax (RETT) in Saudi Arabia, which was initially introduced in 2020 and has undergone several amendments. The magazine delves into the recent formalisation of law on this subject and the ensuing consultation on new Implementing Regulations, with insights from experts at Riad & Riad.

The edition concludes with an examination of the increasing adoption of tax automation software in the UAE, driven by rising requirements and support. Overall, the magazine highlights the imperative for taxpayers in the GCC to remain vigilant and adaptable to the rapid and significant changes in tax laws.

---

FEATURE: YOUR RIGHTS ON RETT

Dr. Fatma Salah, together with Mohamed Riad and Amera Gamal from Riad & Riad, discusses the introduction of the Real Estate Transaction Tax (RETT) in Saudi Arabia in 2020. The upcoming legislation and its Executive Regulations are anticipated to provide more detailed guidance on the tax’s application.

---

FEATURE: DOWN TO BRASS TACKS ON DMTT

Asrujit Mandal from BDO explores the dynamic shifts in regional legislation and guidance surrounding the Domestic Minimum Top Up Tax. With Bahrain at the forefront, its pioneering approach could potentially shape and inspire strategies in other GCC countries, all in alignment with Pillar Two initiatives.

---

TAX NEWS ROUND-UP

This round-up outlines the most recent major changes in tax agreements and regulatory updates across the region, providing readers with a comprehensive understanding of the current developments.

---

PRACTICAL FOCUS: VAT AND CRYPTO MINING

Shailesh Kumar (Associate Partner), Mradul Gupta (Associate Director), and Megha Lohia (Assistant Manager) from PKF UAE highlight the rising prominence and global acceptance of cryptocurrency and emphasise the increasing importance of understanding the tax implications associated with its use.

---

TAX PROFESSIONAL PROFILE

What’s Next with VAT? While Corporate Tax and Transfer Pricing modifications are making news, Harsh Bhatia, Director of VAT at Grant Thornton UAE, points out that there are also upcoming changes in the UAE’s VAT system.

---

ANY QUESTIONS?

Is tax automation required in the UAE? Dhana Pillai from DP Taxation Consultancy examines the requirements, assistance, and strategies that are boosting the adoption of tax automation software in the UAE.

---

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 – Past editions? Click the links below to access them.

Lexis Middle East Gulf Tax | Winter 2024

Lexis Middle East Gulf Tax | Autumn 2024

Lexis Middle East Gulf Tax | Summer 2024

Lexis Middle East Gulf Tax | Winter 2023

Welcome to the January 2025 edition of Lexis Middle East HR Alert, your essential resource for navigating the evolving legal and business landscape impacting HR in the Middle East. As the region progresses and aligns with global standards, HR professionals, legal experts, and business leaders must stay updated on the changes and trends affecting the workforce.

This issue highlights significant amendments to Saudi and UAE labour laws, emphasising enhanced worker protection and strict compliance measures. In Saudi Arabia, updates to Cabinet Decision No. 219/1426 clarify the roles of the Ministry of Human Resources and Social Development and the Ministry of Interior in enforcing labour law penalties, with increased fines for unauthorised employment ranging from 200,000 to 500,000 Riyals. The UAE’s Federal Decree-Law No. 9/2024 introduces amendments aimed at improving employer compliance, notably imposing fines of up to one million AED for employing workers fictitiously, with potential multiplication based on the number of workers involved.

Additionally, Oman has implemented a new scheme requiring monthly employer contributions to the Social Insurance Organisation, ensuring expatriate employees receive their end-of-service gratuity dues more efficiently.

Stay informed with our in-depth analysis of these changes and their implications for HR practices in the region.

Happy reading!

This edition features a diverse range of content, including:

Feature: New Rules and Bigger Penalties

The amendments to Articles 54 and 60 of the UAE Labour Law, introduced by Federal Decree-Law No. 9/2024, may appear minor but are expected to have a substantial impact, as explained by Sara Khoja, Ben Brown, and Sarit Thomas from Clyde & Co.

---

Trend Setter: Succession Planning

Ali Al Assaad from Dentons examines how the new Dubai Executive Council Decision No. 81/2024 is positioning the Dubai government as a leader in effective succession planning practices.

---

News Round-up: Covering Recent Key Developments – Region-Wide

Stay informed on the latest regional updates, including changes to residency visa laws announced by the Federal Authority for Identity, Citizenship, Customs and Port Security UAE, which now allow working mothers to sponsor their children’s residency if the family head violates residency laws.

---

Immigration Focus

Enhance your understanding of the evolving immigration and visa regulations across the Gulf Cooperation Council (GCC) countries, with a focus on the United Arab Emirates’ visa extensions for GCC residents and dependents of GCC nationals.

---

Immigration Focus: Nationalisation in Qatar

Antoine Salloum from Vialto Partners discusses the recent updates to Qatar’s nationalisation policies.

---

Law Changes: New and Proposed MENA Laws

Mohsin Khan and Hayat Rafique from Al Tamimi explore significant changes to the Saudi Labour Law and anticipate further details in upcoming Executive Regulations.

---

Case Focus: DIFC Case No. 044/2021 on 1 October 2024

Highlighted by Hamdan Al Shamsi Lawyers & Legal Consultants, this case addresses racial discrimination and is the first to consider victimisation since the DIFC employment law was strengthened in this area.

---

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 2024 editions? Click the links below to access and read these editions.

---

HR Profile: HR Leadership in Law

Vera Vadakkumpatt, HR Manager at Stephenson Harwood LLP, shares insights on promoting employee wellbeing, diversity, and organisational growth.

---

In-House Profile: Practitioner Perspective

Dhana Pillai from Cygal Attorneys discusses the UAE’s pioneering requirements for female representation on the boards of all public and private Joint Stock Companies.

---

Policy Pointers: Anti-discrimination

Rachel Mannam, Associate at Hamdan Al Shamsi Lawyers, provides expertise on the UAE’s Federal Decree-Law No. 34/2023, enacted in September 2023, which criminalises all forms of discrimination, hate speech, and blasphemy, although it does not specifically address workplace discrimination in the private sector.

---

Moves and Changes

Keep up with the latest business developments, major appointments, and promotions throughout the region to stay current with the influential figures in the market.

---