Mirko Marinć


The taxation of the digital economy is one of the focus areas of the OECD’s BEPS project, and many countries in the Middle East and Africa are increasingly introducing changes to their tax rules or considering avenues for imposing taxes in relation to digital economy earnings. It is critical for companies to fully understand the local tax regimes across the region and the impact of global developments on the future of taxation of digital services.

The United Arab Emirates (UAE) and Saudi Arabia (KSA) are off to a strong start with value added tax (VAT) introduced in the GCC member states on 1 January 2018, and the first VAT returns filed on 28 February 2018. Businesses have started to adapt to the realities of conducting operations within the new VAT regime and to manage the inevitable challenges arising in the first phase of implementation.