Explore key UAE Corporate Tax Law updates, focusing on recent Cabinet and FTA decisions.
Our recent webinar provided a briefing on the recent Cabinet Decisions and Guides issued by the Federal Tax Authority (FTA) under the United Arab Emirates (UAE) Corporate Tax (CT) Law.
The session covered key updates and their practical implications, including:
- Guidance on Deductibility of Interest Expense – An overview of the General Interest Deduction Limitation Rule and the Specific Interest Deduction Limitation Rule.
- Cabinet Decision No. 34 of 2025 – Implications for Qualifying Investment Funds and Qualifying Limited Partnerships.
- Cabinet Decision No. 35 of 2025 – Determining the Nexus of a Non-Resident Person.
- FTA Decision No. 2 of 2025 – Private clarifications based on the latest FTA issued regulations and guidance.
- Ministerial Decision No. 84 of 2025 – Update in requirements for preparation and maintenance of audited financial statements.
Abi Man Joshi
Deloitte - Middle East
Abi is a Business Tax Partner in Abu Dhabu, United Arab Emirates (UAE), focusing on the newly introduced UAE Corporate Income Tax regulations. Previously, he spent 3 years at Deloitte Qatar working on business tax compliance, advisory, and due diligence for global firms. Before Qatar, Abi was based in Washington DC. With 20 years of experience in US income taxation, Multilateral Instruments, Permanent Establishment, and Tax Treaty Analysis, Abi has worked with multinational corporations, Private Equity Funds, High Net Worth Family Offices, Telecommunication clients, and Sovereign Wealth Funds. Abi has advised multinationals on BEPS and OECD guidance, including country-by-country reporting and file preparation. He assisted a Qatar-based Telecommunication client with tax compliance and structuring projects and advised on Qatar tax compliance and withholding issues. Abi led tax due diligence and restructuring projects in Qatar, the USA, and Europe, and conducted events on OECD Pillar One and Two developments, addressing tax issues from the digitalization of the economy.
Pieter Schoorel
Deloitte - Middle East
As the Sovereign Wealth Fund Tax Leader for Deloitte Middle East, Pieter Schoorel specializes in the unique challenges and opportunities institutional investors face. Over the last two decades, he has worked with many institutional investors, both in-house and as an advisor, supporting them on investments, fund formation, asset management, and operational activities. Leveraging the strength of Deloitte's global network, Pieter is committed to delivering industry insights and tailored solutions that help his clients thrive in a rapidly evolving and increasingly complex tax environment.
