APMH

UAE Pillar Two & DMTT Compliance: Is Your Business Ready? 🇦🇪

The UAE has entered a new phase of international tax compliance with the introduction of the Domestic Minimum Top-up Tax (DMTT) under the OECD’s Pillar Two framework. Multinational groups operating in the UAE must now assess their global tax position, reporting obligations, and eligibility for available reliefs.

Key highlights include:

✅ Applies to Multinational Enterprise (MNE) Groups with consolidated revenues exceeding €750 million in at least two of the previous four financial years.
✅ Effective from 1 January 2025 for qualifying entities.
✅ Mandatory Registration through EmaraTax for affected groups.
✅ First Top-up Tax filing deadlines expected by 30 June 2027 for many calendar-year entities.
✅ Access to Transitional Safe Harbour provisions and Substance-Based Income Exclusion (SBIE) may help reduce compliance burdens where eligibility criteria are met.

Businesses should also review the three key Safe Harbour tests:

📌 De Minimis Test
📌 Simplified Effective Tax Rate (ETR) Test
📌 Routine Profits Test

Early impact assessments, data readiness reviews, and compliance planning are critical to avoid future reporting challenges and ensure alignment with global minimum tax requirements.

APMH assists multinational groups with Pillar Two readiness assessments, DMTT compliance reviews, tax impact analysis, reporting frameworks, and regulatory guidance across the GCC region.

📧 [email protected]
📞 +91 8291278383
🌐 www.apmhconsulting.com

🏠 Maximize Your Property Tax Savings: The Power of Substance Over Paperwork
Many property owners lose valuable tax exemptions because of missing renovation bills, GST and stamp duty misconceptions, or concerns around jointly owned properties.
The good news? Tax authorities and courts increasingly recognize that genuine transactions can be supported by a strong factual trail—not just a perfect stack of documents.
Key insights covered in our latest case study:
✔ GST and Stamp Duty can form part of eligible acquisition costs
✔ Missing renovation invoices do not always mean a lost claim
✔ Joint ownership does not automatically reduce exemption benefits
✔ Building a credible financial history strengthens your position
✔ Proper fund routing and early tax planning can prevent costly disputes
Whether you're planning to sell a property or reviewing past transactions, understanding these nuances can make a significant difference to your tax outcome.
📖 Read the full article through the link https://www.apmh.in/update/Blogs/Prerequisites-for-owning-a-house-in-joint-name
📧 [email protected]
📞 +91 8291278383
🌐 www.apmhconsulting.com

Musanada Program: Supporting Bahrain’s MSMEs 🇧🇭

The Musanada Program, launched by the Bahrain Chamber in collaboration with Tamkeen, is designed to strengthen the Kingdom’s MSME sector by providing financial assistance, operational support, and financing solutions that help businesses sustain growth, preserve jobs, and navigate economic challenges.

The program offers support through three key tracks:

✅ Direct Damage Grants – Assistance for businesses impacted by infrastructure damage or operational disruptions.
✅ Operational Expense Support – Grants to help cover business costs while retaining Bahraini employees.
✅ 100% Financing Subsidy – Full interest subsidy on SME Fund loans with a grace period to support business continuity.

To qualify, businesses must meet specific eligibility requirements, including active commercial registration, Bahraini workforce participation, audited financial statements, and classification as a micro, small, or medium enterprise.

If incomplete financial records, VAT compliance, or audited financial statements are preventing your business from applying, APMH can help you prepare the required documentation and navigate the application process with confidence.

📧 [email protected]
📞 +973 3646 4842
🌐 www.apmhconsulting.com

Yoga is the journey of the self, through the self, to the self. 🧘‍♀️💫 On this International Yoga Day, let’s embrace the harmony of mind, body, and soul. 🕉️ Namaste to health, peace, and balance. 🙏

The ESG Frontier: A Growth Opportunity for CAs & Consulting Firms 🌱📈

ESG is no longer just a compliance requirement—it is rapidly becoming a strategic business imperative and a significant growth avenue for accounting and consulting professionals.

From ESG advisory and sustainability reporting to assurance and regulatory compliance, firms that build ESG capabilities today will be better positioned to create long-term value for clients and stakeholders. The ESG value chain spans strategic advisory, implementation, monitoring, disclosure, and sustainability assurance, opening multiple opportunities for professional services firms.

Key opportunities include:
✔ ESG Strategy & Advisory
✔ Sustainability Reporting & BRSR Support
✔ ESG Data, Technology & Governance Solutions
✔ Sustainability Assurance & Verification
✔ Regulatory Compliance & Risk Management
✔ Decarbonisation & Net-Zero Advisory

As stakeholder expectations and reporting requirements continue to evolve, ESG expertise is becoming an essential differentiator for modern professional service firms.

📧 [email protected]
📞 +973 3646 4842
🌐 www.apmhconsulting.com

🌟 Star Performer of the Month – May 2026 🌟
Congratulations to Namrata Vinchurkar (Accounts Outsourcing) for being recognized as APMH’s Star Performer of the Month for May 2026.
Your dedication, commitment to excellence, and consistent contribution have made a significant impact on both our team and our clients. This recognition reflects the hard work, professionalism, and positive attitude you bring to every assignment.
We are proud to celebrate your achievement and look forward to seeing your continued success.
👏 Join us in congratulating Namrata on this well-deserved recognition!
Looking to build a rewarding career with APMH? We’re always looking for talented professionals who are ready to grow, learn, and make an impact.
📧 [email protected]
📞 +91 77188 48447
🌐 www.apmhconsulting.com

Decoding GST Litigation: From Self-Assessment to GSTAT by CA Pranav Kapadia 🔍📊
We are proud to share glimpses from an exceptionally impactful technical session on "GST Audits, Assessments and Appeals upto GSTAT" delivered by CA Pranav Kapadia. Hosted by the Churchgate CPE Study Circle of WIRC of ICAI, the masterclass provided a comprehensive deep dive into Chapter XII of the CGST Act.
The presentation seamlessly bridged the gap between statutory law and practical defense strategies, focusing on three core areas:
🔹 The Assessment Spectrum (Sections 59 to 64, 73,74,74A) :A masterfully structured comparative analysis breaking down the triggers, timelines, and notice mechanisms across the board—from the baseline of Self-Assessment (Sec. 59) and Provisional requests (Sec. 60), to the emergency powers governing Summary Assessments (Sec. 64).
🔹 Procedural Mandates & Judicial Benchmarks:The discussion highlighted critical, taxpayer-favourable precedents (such as Goverdhandham Estate Pvt. Ltd. and Pepsico India Holdings) regarding whether the issuance of FORM GST ASMT-10 is a mandatory precondition before initiating demand proceedings under Section 73. Pranav underscored how a successfully accepted explanation in FORM GST ASMT-12 creates a statutory embargo against reopening identical grounds.
🔹 First Judgment by Hon'ble GSTAT : Pranav explained the recent ruling of Sterling and Wilson (P.) Ltd. v. Commissioner, Odisha , wherein the Hon’ble GSTAT, Principal Bench addressed the issue raised on the scope and applicability of Section 74 vis-à-vis Section 73 of the CGST Act, 2017 in circumstances where fraud, wilful misstatement or suppression of facts is absent
Swipe through the photos below to see glimpses of CA Pranav Kapadia commanding the room during this interactive session! 👇✨
Our sincere thanks to the Churchgate CPE Study Circle team and all the participating tax professionals for making this session an outstanding success. 🤝
If you want to download the , power point presentation of this session , please dm us

We're Hiring | Associate – Accounts Outsourcing (Bahrain) 🇧🇭
Ready to take your accounting career global?
APMH is looking for a motivated Associate – Accounts Outsourcing to join our team in Manama, Bahrain. If you're passionate about finance, eager to work in an international environment, and looking to accelerate your professional growth, we’d love to hear from you.
✨ Why join APMH?
✔ Global exposure and diverse client portfolio
✔ Learning-driven work environment
✔ Career growth opportunities
✔ Work alongside experienced professionals
📍 Location: Manama, Bahrain
📧 Send your CV: [email protected]
📞 Contact: +91 7718848447
Apply today and be part of a team that drives excellence across borders.

Why Growing Saudi Businesses Are Moving from Tally to Zoho Books 🇸🇦📊
As Saudi Arabia accelerates its digital transformation journey, businesses are re-evaluating their accounting systems to improve efficiency, compliance, and scalability.
In our latest case study, Sunita Gawle and kunal Lad explore why an increasing number of growing businesses in Saudi Arabia are transitioning from Tally to Zoho Books and the advantages this shift can bring in today’s evolving business environment.
Key insights include:
✔️ Automation of routine accounting processes
✔️ Improved cloud accessibility and collaboration
✔️ Enhanced reporting and business visibility
✔️ Better scalability for growing enterprises
✔️ Alignment with modern compliance requirements
📖 Read the complete article here:
https://lnkd.in/dAi4TDxH
For professional guidance on accounting transformation and business process optimization, connect with us.
📧 [email protected]
📞 +91 8291278383
🌐 www.apmhconsulting.com