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The firm’s global chairman and managing partner explains how he and Eptalex navigated regional conflict and a rapidly evolving tax framework on the path to recognition at the IFLR/ITR Middle East Awards 2026

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.

A Conflict Between the Legislation and the OECD Commentary

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 7 October 2026, the Luxembourg Government filed bill of law No. 8800 concerning the State budget for 2027 (the "Bill") with the Chamber of Deputies. Alongside the budget itself, the Bill introduces a package of tax measures designed to increase Luxembourg's tax competitiveness and support businesses, most of which would apply from tax year 2027.