GCC Tax Developments: Reviewing 2025 and Preparing for 2026
Description
GCC tax rules accelerated in 2025, with corporate tax expansion and sharper compliance expectations. The UAE advanced its CT regime through incentives, VAT refinements, e-invoicing, and CEPA-driven investment positioning. KSA progressed with free zone and RHQ frameworks, SEZ/IBLZ initiatives, RETT, and e-invoicing, deepening economic and tax synergies with the UAE. Oman moved toward personal income tax. Pillar Two, transfer pricing, economic substance, and rising tax litigation reshaped risk. For 2026: prepare for audits, digitally enabled authorities, and proactive compliance strategies.
This webinar provides one-hour of CPD and offers insights and updates from a leading industry-expert speaker.
Delegates places are interchangeable with colleagues from the same organisation.
Content
2025 – Review
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Corporate Tax Evolution Across GCC
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UAE (CT law; incentives; VAT; e-invoicing; CEPAs);
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KSA (Free zones; RHQ’s ; SEZ; IBLZ; RETT; e-invoicing);
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KSA and UAE tax and economic synergies
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Oman (Personal Income Tax)
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Other GCC (eg; Oman with personal income tax)
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Pillar 2 developments in the GCC
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Transfer Pricing developments (KSA; UAE; GCC)
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Economic Substance and its importance (UAE; KSA)
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Tax Litigation in the UAE and KSA
2026 – Prepare
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Tax Audits
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Digitalization and AI of tax authorities
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Compliance Strategies
Presenter
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Zain Satardien Partner, Head of Tax & International Trade at Hourani & Partners |
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Zain is a Partner and Head of Tax and International Trade practice group at Hourani & Partners. With nearly two decades of experience, Zain’s core practice lies in blending his expertise in GCC tax law, international trade law, corporate structuring, legal strategy and litigation. Drawing on his extensive experience in these disciplines, Zain regularly provides legal and strategic advice to both private sector clients and public sector institutions in the GCC. He regularly advises both regional and international clients, as well as governmental entities, multinationals, family offices, and corporate clients. He advises on a range of issues centering around tax law, trade law, investment law, corporate and tax structuring, and related litigation. Chambers and Partners has acknowledged that “Zain possesses a unique blend of expertise and experience that is rare to come across in the market”, “is very knowledgeable about … strategy”, and “demonstrate[s] the highest level of professionalism and precision”. Zain is also a Lexis Nexis award-winning author and recently published a book titled ‘Global Trade Law in the Middle East: Essential Principles for the Gulf States’. First of its kind, the book offers to present concise and practical guidance on the international trade law framework of the GCC. |