Sara Al-Rashid 
The UAE is implementing mandatory electronic invoicing (e-invoicing) starting 1 January 2027 for businesses with annual revenue exceeding AED 50 million. All B2B and B2G invoices must be issued, transmitted, and stored electronically through an
The UAE’s 45+ free zones serve different business models, and choosing the wrong one costs AED 20,000 to AED 50,000 in re-incorporation fees and 2 to 3 months of lost operational time. The right free zone depends on four factors: what your busine
Every GCC country requires foreign workers to hold a work permit (or labour card) and a residence visa — two separate documents issued by different authorities. The work permit authorises employment; the residence visa authorises physical presenc
Saudi Premium Residency is a permanent or annual renewable residence permit for high-net-worth individuals who want to live, work, own property, and invest in Saudi Arabia without a Saudi sponsor. Two tiers exist: Permanent Premium Residency at
The UAE Green Visa is a 5-year self-sponsored residence permit that allows skilled employees, freelancers, and investors to stay in the UAE independently of their employer. Unlike the standard 2-year employment visa — which is cancelled when the
The UAE freelance visa allows independent professionals to live, work, and invoice clients from the UAE without a traditional employer. Freelance permits are issued by specific free zones — including TECOM Group (Dubai Media City, Dubai Internet
A UAE tax group allows two or more resident entities under common ownership (95 %+) to file a single consolidated corporate tax return, offsetting one entity’s profits against another’s losses. Tax grouping is optional and must be elected with th
Qatar levies a flat 10 % corporate income tax on the taxable profits of all entities, both foreign and Qatari-owned. This is a unified rate — unlike Saudi Arabia, which splits between 20 % CIT for foreign entities and 2.5 % Zakat for nationals. Q
The UAE’s transfer pricing framework under Ministerial Decision No. 97 of 2023 aligns with the OECD Transfer Pricing Guidelines. All related-party transactions must follow the arm’s length principle — meaning prices between connected entities mus
Bahrain is the only GCC country with 0 % corporate tax for most businesses. There is no corporate income tax, no capital gains tax, and no withholding tax on dividends or interest. The single exception is the Domestic Minimum Top-up Tax (DMTT)
