2985 26 jun journal of accountancy IRS outlines AI risks, Circular 230 duties for tax practitioners IRS confirms existing Circular 230 duties apply to AI use; no new standard, but timely risk reminder for in-house tax teams relying on generative tools. 5

2843 24 jun journal of accountancy Supreme Court lets stand IRS power to assess tax anytime for preparer fraud The IRS can assess taxes without time limits when tax preparers commit fraud, affecting US-based companies but not Middle Eastern operations. 4

1987 12 jun the national UAE corporate tax: How one company's bonus could set a precedent Emirates bonus announcement may informally shape FTA interpretation of reasonable employee compensation deductibility. Worth monitoring for transfer pricing and tax-planning implications in your jurisdiction. 6

1883 10 jun journal of accountancy AICPA makes recommendations to improve CP53E notice process US tax administration process improvement; useful context on IRS notice handling but not a direct UAE reporting or tax obligation. 4

1079 29 may journal of accountancy IRS appeals Kwong as advocate says refunds may be at stake The IRS is appealing a tax case on disaster-relief refund deadlines that could impact penalty-interest refund strategies for U.S. taxpayers. 4

0743 24 may the national Who's in charge? Understanding control in UAE corporate tax FTA clarifies substance-over-form test for director and officer roles in connected-party deductions under UAE corporate tax—directly affects transfer pricing compliance and disclosure obligations. 7

0127 15 may uae fta Federal Tax Authority Expects 91,000 Beneficiaries from Corporate Tax Late Registration Penalty Waiver Initiative UAE corporate tax penalty relief announcement. Useful to know if your entity missed registration deadlines, but administrative/transitional rather than technical guidance. 5

0072 11 may uae mof Ministry of Finance hosts 2nd awareness event on eInvoicing system in collaboration with Federal Tax Authority and Dubai Chambers UAE eInvoicing rollout progresses; event signals implementation timeline and compliance requirements. Monitor for mandatory go-live dates and system specifications. 4

0070 10 may uae mof Ministry of Finance announces targeted amendments to eInvoicing system decisions The UAE eInvoicing deadline extension requires accounting service providers to update their compliance schedules and track new implementation dates. 7

0037 1 may journal of accountancy IRS establishes program for rulings on significant issues The IRS launched a new program to issue rulings faster on major tax issues, benefiting U.S. tax teams and multinationals with American operations. 4

0031 1 may journal of accountancy AICPA submits nearly 200 recommendations for IRS guidance plan AICPA advocacy input to IRS on technical guidance priorities; useful context on emerging practitioner issues but not actionable guidance yet. 4