The UAE Federal Tax Authority (FTA) has issued a user guide on value added tax (VAT) refunds for foreign businesses. The guide has been prepared to help foreign businesses and business visitors check to see if they are eligible to make a VAT refund claim and to complete the VAT refund form. In general, foreign businesses that meet the following conditions are eligible to apply for a VAT refund: They have no place of establishment or fixed establishment in the UAE or other GCC implementing state; They are not a taxable person in the UAE; They are not carrying on...