Guides

Each guide leads with a direct answer, states exactly who a rule applies to, and links the official decisions behind it.

United Arab Emirates

The three phases, the AED 50 million revenue test, exclusions, the five-corner model and the penalties.

The Ministry of Finance's accredited and pre-approved providers, with accreditation numbers.

What the rules require of your provider, and practical questions to ask before appointing one.

A finance-led plan for scope, ASP diligence, data mapping, testing, reconciliation and evidence.

Phase 1 and Phase 2: what integration requires and which transactions are outside the regulation.

Thresholds, revenue years and integration deadlines for Waves 22 to 25.

Every announced phase and wave in one table, with official sources. Downloadable as CSV.

New guides are added only when the underlying rules can be verified at the source. See our editorial policy.