UAE
Ton van Doremalen
PartnerHead of Tax, Middle East
About
Ton advises both local and international clients in relation to operating their businesses, cross-border investments, and activities in a tax efficient and compliant manner.
Ton's practice encompasses advice on cross-border tax structuring and tax advice relating to M&A transactions for clients such as UAE- and Gulf-based corporates, sovereign wealth funds, private equity investors, high net worth individuals and family offices. Ton also advises corporate clients from Europe, North America and Asia on their inbound Middle East inbound transactions and investments, projects and company set-ups.
From a local business perspective, Ton is involved in providing tax advice relating to VAT in the UAE, Saudi Arabia and Oman as well as to direct taxes, including Corporate Income Tax and Withholding Taxes, across the Gulf countries. Over the last two years, Ton has been advising many local and international businesses on the UAE federal Corporate Income Tax, and its Free Zone Tax Regime.
Ton has over 24 years of experience specializing in tax structuring involving jurisdictions such as the Netherlands, Luxembourg, the UK and the UAE, and he has been working out of Dubai for the last 11 years.
EXPERIENCE
- Advising one of the largest UAE family-owned business conglomerates on a variety of (technical) aspects of the new UAE Corporate Income Tax, including the Free Zone Tax Regime.
- Advising a large food manufacturing and processing multinational on the comprehensive pre-listing reorganization of its Middle East business, delivering a multi-jurisdictional tax restructuring analysis covering the KSA, the UAE, Qatar, Oman and Kuwait, among others.
- Assisting a leading Saudi Arabian chemical joint venture on a >USD 250M KSA tax dispute focusing on permanent establishment and withholding tax issues, including Mutual Agreement Procedure.
- Providing a tax opinion to a Sovereign Wealth Fund on the UAE VAT position of certain activities performed by entities within the wider sovereign group and its investment platforms.
- Advising a French automotive conglomerate on its UAE centralized operations and tax-efficient restructuring of the group considering the new UAE Corporate Income Tax regime, in particular the Free Zone Tax Regime.
- Advising an internationally active technology company on a tax-efficient holding and IP ownership structure, analyzing jurisdictions such as the UAE, UK, Netherlands, Singapore and Switzerland, whilst considering economic substance, DEMPE and the principal purpose test under Double Tax Treaties.
- Providing UAE Corporate Income Tax advice to a multinational energy group on operations spanning upstream, midstream and downstream segments of the oil and gas value chain, including advice on the application of the UAE Domestic Minimum Top-Up Tax (Pillar Two).
- Advising a Hungarian institutional asset manager on the establishment and structuring of a private investment fund platform in the UAE, with a focus on the ADGM as a fund jurisdiction, including analysis of Qualifying Investment Funds and Qualifying Limited Partnerships.
- Advising one of the world’s most prominent fintech and blockchain-based financial services groups on a series of complex, high-stakes tax matters covering VAT and Corporate Income Tax.
- Providing tax structuring advice to a major multinational energy developer on restructuring large-scale renewable and conventional power projects across Africa, the Middle East and Asia, including Double Tax Treaty analyses.
Languages
- English
- Dutch
- French
- German
Education
- Leiden University, Master Tax Law
Publications
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Chambers Global 2026:
- “Ton van Doremalen has a great personality combined with broad experience in the field.”
- “He has very strong technical skills.”
- “Ton is a seasoned professional with extensive international background. He has a wealth of knowledge on international tax law.” - Gulf Tax Insights – January 2026, 30 January 2026
- UAE announces amendments to VAT Law effective 1 January 2026, 18 December 2025
- Tax Treaty developments GCC Member States, 18 December 2025
- Cabinet Decision amends the administrative penalties for violation of UAE tax laws, 18 December 2025
- UAE Tax Procedures Law changes as per 1 January 2026, 18 December 2025
- Gulf Tax Insights – December 2025, 18 December 2025
- Ministry of Finance issues third-generation Free Zone Tax Regulations September 2025, 8 October 2025
- Public Clarification on the Corporate Tax treatment of family wealth management structures, 8 October 2025
- Tax Treaty developments GCC Member States – September 2025, 8 October 2025
- Gulf Tax Insights – July 2025, 30 July 2025
- Tax Treaty developments GCC Member States, 30 July 2025
- Kuwait issues Domestic Minimum Top-Up Tax Implementing Regulations, 30 July 2025
- UAE to introduce new excise tax model for sweetened beverages starting 2026, 30 July 2025
- Ministry of Finance introduces tax depreciation rules for investment properties measured at fair value, 30 July 2025
- Gulf Tax Insights – June 2025, 2 July 2025
- Tax Treaty developments GCC Member States, 2 July 2025
- UAE Ministry of Finance issues guidance on Mutual Agreement Procedure, 2 July 2025
- Oman announces Personal Income Tax starting 2028, 2 July 2025
- FTA published Corporate Tax Guide on Family Foundations, 2 July 2025
- FTA announces penalty waiver for late corporate tax registration, 2 July 2025
- “Designed to thrive, the UAE’s new corporate income tax”, The Oath, March 2022
- UAE introduces federal corporate income tax from June 2023, 31 January 2022
- United Arab Emirates and Israel sign Double Tax Treaty, 9 June 2021
- Saudi Arabia extends tax amnesty scheme enabling international groups to regularize historic tax exposure, 1 February 2021
- Two more weeks for the Economic Substance reporting to avoid penalties, 15 December 2020
- Upcoming Economic Substance reporting obligations and how UAE businesses can prepare, 26 October 2020
- Oman introduces VAT: A law firm's perspective, 22 October 2020
- Oman Implements VAT , Bloomberg Tax, 23 April 2021
- United Arab Emirates Country Tax Guide , Bloomberg Tax (BNA)
- Saudi Arabia Country Tax Guide , Bloomberg Tax (BNA)
- Oman Country Tax Guide , Bloomberg Tax (BNA)
Seminars
- Critical International Tax Updates for Global Businesses, 3 March 2026
- Cross-Border Tax Planning for Fund Professionals, London, UK, 20 January 2026
- Navigating Tax Reform & Compliance in Saudi Arabia’s Shifting Fiscal Landscape, Riyadh, Saudi Arabia, 10 November 2025
- Middle East In-House Counsel Day – Essential GCC tax developments for legal professionals, 28 October 2025
- Transfer Pricing framework and new Advance Pricing Agreement Guidelines in Saudi Arabia, 29 April 2025
- International Tax Developments: Key takeaways from 2024 and outlook for 2025, 4 March 2025
Memberships And Affiliations
- Board Member and Chairman IFA UAE Branch
- International Fiscal Association (IFA)
- Dutch Tax Advisers Association (NOB)
