In this digest: FTA established procedures for dealing with excise goods shortage, Ministry of Finance issued guidance on international tax dispute resolution, and Real Law published new materials from lawyers — FAQs based on real court cases.
1. FTA issued new Federal Tax Authority Decision No. 6 of 2025, which establishes procedures for accounting natural shortage of excise goods in Designated Zones. Key provisions are available in the article on Real Law and in the free Real Law AI TG-channel. The decision is expected to come into force on July 1, 2025 (officially it has not yet entered into force, as publication in the Official Gazette is pending).
2. United Arab Emirates Mutual Agreement Procedure Guidance — the document describes the procedure for resolving international tax disputes between countries within the framework of existing double taxation avoidance agreements under the international Mutual Agreement Procedure (MAP).
3. Dubai Government Official Gazette No. 723 has been published.This issue contains decisions related to granting or revoking the status of judicial authority representatives to employees of v...