The UAE Federal Tax Authority (FTA) has published an updated version of the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax, as amended by Cabinet Decision No. 46 of 4 June 2020. The update concerns Article 31- Zero-rating the Export of Services. The export of services is zero-rated in certain cases specified in the Regulation, including cases where the following two conditions are met: The Services are supplied to a Recipient of Services who does not have a Place of Residence in an Implementing State and who is outside the State at the time...