Ali Habib Serhan

Publisher: John Wiley & Sons Ltd Availability: Non-RAND Year: 2025 Pages: 31 Document Number: EP-70875 This publication is part of the RAND external publication series. Many RAND studies are published in peer-reviewed scholarly journals, as chapters in commercial books, or as documents published by other organizations. RAND is a nonprofit institution that helps improve policy and decisionmaking through research and analysis.

As part of its ongoing efforts to clarify and improve the VAT framework, the United Arab Emirates (UAE) Cabinet issued Decision No. 100 of 2024 dated 6 September 2024 amending the provisions of UAE VAT Executive Regulations. Whilst there have been earlier updates to the Regulations, it's the first time that we're seeing an update at this magnitude. In total, 35 changes have been made covering 34 articles.

The globalization of economies and societies has accelerated trade, travel, and connectivity, increasing the potential for exchanges of biological material between distant regions and eroding natural biogeographical barriers (Vander Zanden and Olden 2008, Duffy et al. 2017). Increased global trade and transport have concomitantly accelerated the translocation of alien species to unprecedented rates (Essl et al. 2011, Seebens et al. 2017).