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WONE GLOBAL · WHAT CHANGED

Rules, dates and research worth another look

Four kinds of item, each labelled: a new or amended rule, a date when a rule takes effect, research WONE Global has checked again, and insight from a professional. Every item here has been reviewed and links to its source. Nothing unreviewed is shown.

WHAT CHANGED · 01

New or amended rule

Rules that took effect in the last 45 days, from WONE Global's checked guides and reviewed WONE Global updates.

WHAT CHANGED · 02

Effective-date reminder

Rules that take effect in the next six months, from the effective dates in WONE Global's checked guides.

08
EFFECTIVE-DATE REMINDERTakes effect 1 January 2027

Tax & International Structuring: VAT and GST on cross-border goods and services

The UAE e-invoicing system (Ministerial Decisions No. 243 and 244 of 2025) requires businesses with annual revenue of AED 50 million or more to appoint an accredited service provider by 31 July 2026 and implement by 1 January 2027; businesses below that revenue must appoint by 31 March 2027 and implement by 1 July 2027.

WHAT CHANGED · 03

Research updated

The law may not have changed; our research about it was updated. Each item is a guide topic whose statements were checked against sources again.

01
RESEARCH UPDATEDChecked 19 October 2026

A UK professional or financial services firm opens an office in the Qatar Financial Centre

A QFC entity is taxed at a flat 10% on its taxable profit, and the QFC tax regime treats profits as local source if they arise in or derive from Qatar.

WHAT THIS MEANSThe law may not have changed; our research about it was updated.
04
RESEARCH UPDATEDChecked 19 October 2026

An Australian company sets up its regional hub in Singapore

Foreign-sourced dividends received in Singapore by a resident company are exempt from Singapore tax if they were subject to tax in the source country, the source country's headline corporate tax rate is at least 15%, and the Comptroller is satisfied the exemption is beneficial.

WHAT THIS MEANSThe law may not have changed; our research about it was updated.
07
RESEARCH UPDATEDChecked 19 October 2026

Accounting, Reporting & Statutory Compliance: Sustainability reporting: CSRD, ISSB and UK SRS

The EU stop-the-clock directive postponed CSRD reporting by two years: large undertakings not yet reporting now start with financial years beginning on or after 1 January 2027, and listed SMEs with financial years beginning on or after 1 January 2028.

WHAT THIS MEANSThe law may not have changed; our research about it was updated.
08
RESEARCH UPDATEDChecked 19 October 2026

Audit & Assurance: Auditor appointment and rotation

A UK private company that needs an audit must appoint an auditor for each financial year, normally by ordinary resolution of the members within 28 days after the previous year's accounts are sent out or due to be sent out; the directors may appoint the first auditor and fill a casual vacancy.

WHAT THIS MEANSThe law may not have changed; our research about it was updated.
10
RESEARCH UPDATEDChecked 19 October 2026

A Chinese contractor sets up in Nigeria to deliver infrastructure work

Under NDRC Order No. 11, outbound investments involving sensitive countries, regions or sectors need NDRC approval before implementation, and other outbound investments are filed; a local enterprise files with its provincial development and reform department where the Chinese investment amount is below USD 300 million, and with the NDRC where it is USD 300 million or more or the investor is a centrally administered enterprise.

WHAT THIS MEANSThe law may not have changed; our research about it was updated.
12
RESEARCH UPDATEDChecked 19 October 2026

Accounting, Reporting & Statutory Compliance: Accounting frameworks: IFRS, local GAAP and Ind AS

Companies governed by the law of an EU Member State whose securities are admitted to trading on a regulated market in any Member State must prepare their consolidated accounts under adopted international accounting standards (IFRS as endorsed in the EU).

WHAT THIS MEANSThe law may not have changed; our research about it was updated.
WHAT CHANGED · 04

Professional insight

Analysis written by professionals and reviewed by WONE Global's editors. Insight is opinion and explanation, not a rule.

Nothing reviewed in this category yet.

Items appear here only after they have been reviewed and linked to a source.

Research summaries, not legal or tax advice. Every item links to the source it was checked against. The same list is available as a feed at wone/v1/knowledge/changes.

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