Both Germany’s NIS2 and the EU AI Act now determine whether a tax function can meet its obligations – and both can make management personally accountable

Originators, loan purchasers and securitisation vehicles may need to revisit servicing agreements and pricing after a key judgment narrowed the VAT credit management exemption

As global capability centres use AI to deliver services, MNEs face a fresh wave of PE and TP exposure that their existing playbooks weren't built for

From January 2027, Poland will offer a single CIT incentive for investment nationwide. Bartosz Głowacki, Konrad Medoliński, and Paweł Wyciślik of MDDP explain the changes, proposals, and why the country remains attractive to investors

Michele Aprile and Michele Bissoli of Gatti Pavesi Bianchi Ludovici analyse the implications of recent Supreme Court decisions that may allow taxpayers to obtain treaty relief from double taxation and pursue historical refund claims

McCarthy Tétrault tax practitioners explain Canada’s proposed Productivity Mega Deduction, and related tax changes aimed at boosting investment, competitiveness, and certainty for major capital projects

Carlos Serrano Palacio, Inka Traeger, and Bernardo Misle of Deloitte introduce the 2026 Deloitte TP Controversy Guide, highlighting the transfer pricing developments, dispute prevention tools, and audit trends reshaping controversy management worldwide

Jamie Bedford, Henning Scheibe, and Miller Williams Jr. of Deloitte examine how US tax law changes are encouraging multinational enterprise groups to revisit US-centred intellectual property and operating models, and how European tax authorities are responding

Alexander Duric and Rachel Ney of Deloitte explain how the OECD’s updated mutual agreement procedure manual clarifies best practices for dispute resolution and may help businesses achieve greater tax certainty

Johan Rova and Anna Valdemarsson of KPMG Sweden explain the country’s proposed continuous-stay rules and the potential transitional tax effects for cross-border commuters

Mathis Rossignol and Nicolas Duboille of Sumerson explain how the decisions clarify the scope of France’s anti-avoidance regime for foreign entities, while raising new questions for internationally mobile individuals and cross-border holding structures

Jian-Cheng Ku, Roland Kleimann, and Calvin Gu of DLA Piper Netherlands discuss the Dutch consultation regarding withholding tax on services in tax treaties

On 2 October 2026, the Federal Tax Authority published Public Clarification TAXP010, “Free Zones and Designated Zones for Tax Purposes”. The clarification is useful for a number of reasons, but one point is particularly interesting for the Corporate Tax treatment of distribution activities: what exactly is the geographical area that qualifies as a “Designated Zone” for Corporate Tax purposes?

As we explained in our earlier alert, following the amendment to Article 53(1)(c)(2) of the VAT Executive Regulation, an employment contract or documented company policy providing for employee benefits is not sufficient on its own to support input VAT recovery. The expense must also meet the cases and conditions specified by the FTA.

This country-specific Q&A provides an overview of Tax laws and regulations applicable in United Arab Emirates.