The UAE has rolled out big changes to corporate tax, VAT, and the Commercial Companies Law to make business smoother and clearer. Corporate tax rules now explain exactly how to calculate and pay tax when using credits, incentives, or reliefs. Payments must follow this order: withholding tax credits first, then foreign tax credits, then other Cabinet-approved incentives. After these, any remaining tax is payable. Taxpayers can claim unused credits if they follow set timelines and rules. This removes past confusion and makes tax application clear. The UAE applies a 9% corporate tax on profits above Dh375,000 ($102,110), while profits below remain tax free. On VAT, a new law from January 1, 2026, simplifies procedures. Businesses won’t need to issue self-invoices under the reverse charge if they keep supporting documents. Also, there is now a five-year limit to claim VAT refunds after reconciliation, helping businesses track their tax recoveries. The Commercial Companies Law changes add more freedom and competitiveness. It introduces a non-profit company type allowing profits to be reinvested instead of shared with shareholders. It also allows companies to have complex capital structures with multiple share classes that can have different voting and profit rights. These updates show the UAE’s focus on transparency, efficiency, and clear business rules. By making tax rules clear and corporate structures flexible, the UAE aims to remain a top spot for businesses and investors.