by Auditor A | May 25, 2026 | English Topics
Every Issuer and Recipient subject to the UAE Electronic Invoicing System must appoint an Accredited Service Provider (ASP) to fulfil their exchange and reporting obligations under Ministerial Decision No. 243 of 2025. Failure to appoint an ASP by the prescribed...
by Auditor A | May 21, 2026 | English Topics
Article 4 of Ministerial Decision No. 229 of 2025 introduces the nexus approach for determining qualifying income derived from Qualifying Intellectual Property held by a Qualifying Free Zone Person. The nexus approach is an OECD-aligned methodology that ties the...
by Auditor A | May 21, 2026 | English Topics
Three of the fourteen Qualifying Activities in Ministerial Decision No. 229 of 2025 relate specifically to intra-group financial and management services: headquarter services to Related Parties, treasury and financing services, and the financing and leasing of...
by Auditor A | May 21, 2026 | English Topics
Distribution of goods or materials in or from a Designated Zone is one of the most commercially relevant qualifying activities for free zone businesses in the UAE. Ministerial Decision No. 229 of 2025 provides a substantially more detailed and conditional definition...
by Auditor A | May 21, 2026 | English Topics
Among the fourteen Qualifying Activities listed in Ministerial Decision No. 229 of 2025, commodity trading carries the most complex conditions. It is the only qualifying activity in the decision that includes a specific revenue threshold test — the 51% rule — which,...
by Auditor A | May 21, 2026 | English Topics
Ministerial Decision No. 229 of 2025, issued on 28 August 2025 and effective retroactively from 1 June 2023, replaces the earlier Ministerial Decision No. 265 of 2023. It redefines the full scope of Qualifying Activities and Excluded Activities that determine whether...
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