The UAE Federal Tax Authority (FTA) has published an English-language version of Decision No. 2 of 2025, which is effective from 1 March 2025. The decision updates prior decisions concerning the FTA's policy on issuing clarifications and directives. The decision details the mechanism of the issuance of private clarifications, as well as public clarifications, guides, and e-learning programmes. It also details the mechanism for the issuance of directives through administrative exception decisions, input tax apportionment decisions, and advance pricing agreements (APAs). One of the main updates is the explanation that where the FTA issues a public clarification or a guide...