International Tax alerts

9 April 2026 - Federal Iraq Tax News Flash 2026 - Employment tax and social security implication of the current context

3 April 2026 - Conclusion of the annual employment tax filing season for fiscal year 2025 in Federal Iraq.

17 March 2026 - Qatar introduces a “Trusted Entity” regime to facilitate direct application of tax treaty benefits

11 March 2026 - Cabinet Resolution No. (3) of 2026 – New Capital Gains Tax Relief for Intra-Group Restructuring and IPO Transactions

27 May 2025 - The Prime Minister Office in Iraq grants 45 working days extension to International Oil Companies for the resolution of their historical tax assessments

20 February 2025 - Federal Iraq Pension and Social Security Office launch the Daman digital portal. All companies are not prompted to register and proceed with online filings.

20 February 2025 - The General Commission for Taxes in Iraq grants payment flexibility in addition to penalties and interest waiver to International Oil Companies to encourage resolution of historical tax assessments.

7 February 2025 - UAE Pillar Two legislation issued

29 October 2024 - Waiver of penalties and interest for late payment

14 October 2024 - Federal Iraq - Tax News Flash

1 July 2024 - OECD Pillar Two: Further guidance published

24 April 2024 - Federal Iraq - Tax News Flash - 24 April 2024

15 March 2024 - Public Consultation

22 December 2023 - OECD Pillar Two: Further guidance

27 November 2023 - Amendments to the Corporate Tax Law to cater for Pillar Two

16 November 2023 - Social Security Law no.18 of 2023

3 November 2023 - Upcoming ESR compliance and filing obligations

2 October 2023 - Introducing the Global Pillar Two Legislative Tracker | Your Go-To Tool for Up-to-Date developments on Pillar Two by country and jurisdiction

14 September 2023 - Pillar Two implementation in the UAE | 2025 timeline

24 July 2023 - Deloitte International Tax news: OECD Pillar Two updates

5 May 2023 - Upcoming Economic Substance compliance and filing obligations

21 December 2022 - OECD Pillar Two: Information return and safe harbors published

8 December 2022 - Tax accounting considerations for Corporate Tax in the UAE and BEPS Pillar Two

9 November 2022 - Cabinet Resolution on tax residency issued

19 October 2022 - The OECD releases the final guidance on CARF and amendments to CRS

27 September 2022 - ZATCA issues new requirements mandating all KSA Reporting Financial Institutions to file an audited FATCA and CRS certification of compliance on an annual basis

14 September 2022 - Update on Global Minimum Tax (Pillar 2) developments

31 August 2022 - The State of Kuwait and United Arab Emirates have signed a double Tax Treaty

2 June 2022 - KSA Tax Authorities announce a tax amnesty effective 1 June until 30 November 2022

26 May 2022 - Upcoming Economic Substance compliance and filing obligations

29 April 2022 - The UAE has launched a Public Consultation Document on Corporate Tax

28 April 2022 - Public consultation for Corporate Tax to be launched on 28 April 2022

31 January 2022 - The introduction of Corporate Tax has been announced

5 January 2022 - The OECD Inclusive Framework releases the Model Rules for the domestic implementation of Pillar Two

7 November 2021 - Update on the new UAE and Egypt Tax Treaty

17 October 2021 - OECD Inclusive Framework agrees on the design components of Pillar One and Pillar Two

11 October 2021 -Upcoming Economic Substance compliance and filing obligations in the UAE

19 September 2021 - DAC 6 and Middle East Tax companies

30 August 2021 - Tax Implications for new international entrants into the power sector

6 July 2021 - OECD Inclusive Framework reaches political agreement on taxing the digitalized economy and a global minimum rate

16 June 2021 - Global minimum corporate income tax 

6 May 2021 - The new online portal for economic substance compliance is now live

25 March 2021 - Economic Substance update on the new compliance and administrative

8 November 2020 - UAE MoF releases updated Economic Substance notification and report templates (including guidance)

27 October 2020 - The UAE MoF issued new templates for the economic substance notification and report

22 October 2020 - Implementation of the MLI across the Middle East and status update

3 September 2020 - Amendments to the Economic Substance Regulations and Guidance

20 July 2020 - KSA issues guidance on the Mutual Agreement Procedure

19 July 2020 - UAE Economic Substance update

22 April 2020 - UAE Economic Substance notification updates - DIFC and Ajman confirm deadlines

19 April 2020 - Social security measures in Iraq are currently in place

14 April 2020 - UAE Economic Substance notification updates

8 April 2020 - Bahrain issues Guidance on the Mutual Agreement Procedure

2 February 2020 - Guidance issued on free zone economic substance regulations

22 January 2020 - Additional guidance on economic substance rules released

4 December 2019 - Regulatory authorities for new economic substance reporting requirements announced

7 November 2019 - Federal Iraq has extended the waiver to include late payment penalty and interest