The UAE Cabinet has issued Cabinet Decision No. 149 of 2026, amending the UAE VAT Executive Regulations. The update introduces an output-based input tax apportionment ratio under Article 55 for partially exempt businesses. General changes take effect on 1 October 2026, while the revised apportionment rules apply from the first tax year starting after 1 October 2027.
The UAE Federal Tax Authority has issued FTA Decision No. 13 of 2026, establishing mandatory supplier due-diligence rules for input VAT recovery. Taking effect on 1 October 2026, the framework requires businesses to verify supplier identities and transactions against designated risk thresholds. Failure to maintain these records grants tax authorities the right to reject input VAT recovery claims.
The Sharjah Book Authority hosted a delegation of 13 representatives from six Chinese publishing and education enterprises to explore bilateral cooperation. Discussions focused on expanding copyright exchanges, educational distribution, and participation in the Sharjah International Book Fair. Sharjah Publishing City also presented its infrastructure for international publishing firms seeking regional headquarters.
The UAE has issued Federal Decree No. 85 of 2026 approving accession to the United Nations Singapore Convention on Mediation. The convention allows cross-border commercial mediated settlement agreements to be recognized and enforced directly by domestic courts. It enters into force six months after the accession instrument is deposited with the UN, subject to two reservations adopted by the UAE.
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