India-UAE Tax and FEMA Guide Published for Cross-Border Transactions

A comprehensive masterfile titled “The Complete India–UAE Tax and FEMA Guide for Cross-Border Transactions” has been released. It structures India‑UAE cross‑border matters around three legal gates: Indian income‑tax law as modified by the India‑UAE Double Taxation Avoidance Agreement, the Foreign Exchange Management Act (FEMA) regulations, and UAE law—including corporate tax, the DMTT for large groups, economic substance rules and tax residency. The guide provides treaty‑by‑treaty analysis, FEMA transaction checklists, integrated UAE‑side considerations, documentation templates and a three‑gate checklist for client engagements, with updates current to July 2026.

Separately, Rajat Mohan’s article in the IIMA Alumni Magazine outlines the UAE’s recent fiscal reforms—VAT introduced in 2018 and corporate tax in 2023—explaining their strategic implications for businesses and investors operating in the UAE. The piece targets decision‑makers, highlighting compliance obligations and the broader role of the UAE tax regime in supporting the country’s economic diversification goals.