The United Arab Emirates Ministry of Finance has announced that the scope of the selective excise tax will be expanded from January 2020. First introduced from 1 October 2017, the excise tax initially applied to products deemed harmful to health, including tobacco products, soft drinks, and energy drinks. From 1 January 2020, the scope of the tax is expanded to beverages sweetened with added sugar, including in liquid, concentrate, powder, and extract form, and to e-cigarettes, liquids, and related products, even if containing no nicotine. With respect to sweetened beverages, exceptions are provided for beverages containing at least 75% milk...