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The WTS Global Academy - Bringing value to the whole
This month marks five years of VAT in the UAE. This document is an excellent report from Dhruva Advisors LLP on how VAT regulations evolved in the UAE, what the challenges are and what the future for VAT will bring.
Our webinar focusses on the Safe Harbours published by the OECD (interim and permanent) and discusses how these OECD Safe Harbours will impact Pillar Two Compliance Readiness projects.
The draft legislation provides for regulations to be introduced that would require taxpayers to produce (and provide upon request) TP documentation in a specified format in line with the OECD recommended approach (such as Master file and Local file). In addition, HM Revenue & Customs proposed the introduction of a Summary Audit Trail. The UK had previously implemented the Country-by-Country Reporting requirement.
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