Dhruva will adopt the Ryan brand across the UAE and Saudi Arabia by the end of 2026, uniting the practice with Ryan’s global identity and international platform.

Dhruva, a leading tax consultancy firm in the Middle East, and Ryan, a leading global tax services and software provider, today announced that Dhruva will transition to the Ryan brand across the United Arab Emirates (UAE) and the Kingdom of Saudi Arabia. The rebranding will be completed by the end of 2026, bringing the practice under Ryan’s global identity and reinforcing its position as part of the world’s leading global-scale specialist in business tax.

The transition marks the next phase of the strategic joint venture announced in 2025 and reflects the continued integration of Dhruva’s regional capabilities with Ryan’s global platform, technology, and international resources. Clients across the Middle East will continue to benefit from the same trusted advisory teams, enhanced by access to Ryan’s worldwide expertise and service capabilities.

“The Middle East has been a strategic growth market for us for many years, and we have built a strong advisory practice founded on deep client relationships, technical excellence, and local market understanding,” said Dinesh Kanabar, Founder, Chairman, and CEO, Dhruva Advisors and Vice Chairman, Ryan.

“The transition to the Ryan brand marks a significant milestone in our journey and reflects the strength of our partnership. By combining our regional expertise with Ryan’s global scale, technology, and international capabilities, we are creating an even stronger platform to support clients across the region as they navigate an increasingly dynamic and evolving tax landscape.”

“The Middle East is one of the most important growth markets for tax advisory services globally, and we are investing in the region with a long-term view,” said Tom Shave, President of Ryan’s European and Asia-Pacific Operations. “Uniting under the Ryan brand strengthens how we serve clients across the UAE, Saudi Arabia, and Europe—bringing seamless access to our global expertise, technology, and international resources through one trusted platform. This transition marks an important milestone in our integration and reinforces our commitment to the region’s future.”

Ryan will continue to invest in its Middle East operations, expanding its team, capabilities, and regional presence across key markets, including Dubai, Abu Dhabi, and Riyadh. The practice provides comprehensive tax advisory services spanning corporate tax, value-added tax (VAT) and indirect tax, transfer pricing, mergers and acquisitions (M&A) tax structuring, research and development (R&D), and cross-border compliance.

“The response from our clients over the past year has been the clearest validation of this partnership,” said Nimish Goel, Leader, Middle East, Dhruva, a Ryan Affiliate. “From the outset, our teams have been integrating Ryan’s global capabilities in technology, specialized expertise, and best practices into the work we already lead in the region. Adopting the Ryan brand is the natural next step. It is the same people and the same trusted relationships, now carrying the name of the largest Firm in the world dedicated exclusively to business taxes.”

The rebranding will be implemented in phases during the second half of 2026, with signage, visual identity, and digital properties transitioning to the Ryan brand across the region.

What could follow the December deadline is an assessment cycle, not a filing cycle.

By Manish Bansal, Associate Partner, Dhruva Advisors, A Ryan Affiliate, Saudi Arabia

For most of the past five years, inter-alia, one of the major topics of tax conversation in Saudi boardrooms has been e-invoicing. Are we on the Fatoora platform? Which wave are we in? Has the ERP been configured or do we go with a third-party e-invoicing solution? Will we make the deadline?

Those were the right questions for the period we have just left. They are not necessarily the right questions for the period we are entering.

On 29 June 2026, the Zakat, Tax and Customs Authority (“ZATCA”), acting on a decision of the Minister of Finance, extended the Cancellation of Fines and Exemption of Financial Penalties initiative for a further six months, running from 1 July to 31 December 2026. It covers excise tax, value added tax, real estate transaction tax, withholding tax and corporate income tax. That much has been widely reported.

Less widely noticed is a condition set out in the accompanying guideline. If the Authority extends the initiative again past December, that further extension will not reach returns that fell due after 30 June 2026.

The Authority has not simply granted more time. It has informed the market, in advance, where the relief eventually stops. Whatever is announced in December, the clean-up window for historical positions is being drawn shut. For a tax administration, that is about as clear a statement as one can give.

What the regulator already sees

The reason this matters now, rather than in some indeterminate future, is that the Authority’s information position has changed fundamentally.

Wave 24 of the e-invoicing Integration Phase closed on 30 June 2026. Announced in September 2025, it captured every taxpayer whose VAT-subject revenues exceeded SAR 375,000 in 2022, 2023 or 2024. That figure is not arbitrary: it is the mandatory VAT registration threshold. In effect, the wave brought the entire registered population into scope.

And the direction has not stopped there. On 24 July 2026 – ZATCA published the criteria for Wave 25, halving the threshold to SAR 187,500 of VAT-subject revenue in 2022, 2023, 2024 or 2025, with integration required by 1 February 2027.

Under the Integration Phase, standard business-to-business invoices are cleared by ZATCA before they reach the buyer, and simplified business-to-consumer invoices are reported within twenty-four hours. Invoices must be issued in a prescribed structured format, carrying a cryptographic stamp and a unique identifier.

The Authority is therefore no longer reliant on what appears in a filed return. It holds the underlying transactional record, in structured form, close to real time, across the whole economy.

This is the shift most finance functions have not yet absorbed. For years, the Saudi assessment process began with an information request. In an environment of structured, near-live data, it begins instead with an anomaly the system has already identified. The taxpayer’s first substantive contact with the process is not a request for documents. It is a proposition to be answered.

Key exposure areas to be mindful of

In our experience, the following key areas could be more visible and exposed to assessment risk in the Kingdom once transactional data can be cross matched against declarations.

The first is permanent establishment risk arising from project delivery. Groups routinely deploy technical staff, secondees and subcontracted specialists into Saudi projects while treating the arrangement as an offshore supply.  Given that most KSA government portals are inter-linked, careful monitoring of in-Kingdom presence is critical, in particular, employees of non-resident companies undertaking fly-in/fly-out assignments in the Kingdom.  It is worth noting that the current tax law has no de minimis threshold for the creation of a permanent establishment.  Accordingly, even a single day of presence in the Kingdom could potentially give rise to a permanent establishment, although in practice, the ZATCA may apply a more facts-based approach when assessing whether a permanent establishment exists.

Second is related-party pricing, and here a change that took effect two years ago is still under-appreciated. Following amendments to the Transfer Pricing By-Laws, the transfer pricing provisions apply to zakat payers as well as taxpayers for financial years beginning on or after 1 January 2024, and Advance Pricing Agreements became available to both. For a Saudi family group with decades of intercompany arrangements built for operational convenience rather than for documentation, this is a material change in obligation, and one that many such groups have not yet worked through.

Lastly, needless to state that VAT audits are likely to get much more sophisticated with real time data and the data analytics and AI tools available.

What the amnesty covers, and what it does not

Many companies are counting on this window. It is worth being precise about what it covers.

The initiative covers late registration, late payment and late filing fines, penalties on the amendment or correction of a VAT return, and other financial fines imposed under Article 45 of the VAT Law, including field detection and e-invoicing violations. To benefit, a taxpayer must register where registration is required, submit the outstanding returns, and either pay the amounts due or obtain ZATCA’s approval for an instalment plan.

Two limits deserve emphasis. The initiative does not extend to penalties relating to tax evasion violations. And it operates on fines for returns falling due up to 30 June 2026.

There is also a point that no guideline states because it does not need to. The initiative waives penalties. It does not validate a technical position. A voluntary disclosure that corrects an arithmetic omission is a straightforward matter. A voluntary disclosure that reveals a contestable tax treatment is a different exercise entirely, because it puts a position on the record that will be read. The analysis must come before the filing, not after it.

Fewer than four months

For most groups, what remains to be done before 31 December is a short list. It is also, notably, not a systems exercise. The e-invoicing platforms are already built and connected. The work now is reviewing the positions those systems have been reporting all along.

Reconcile first. Take VAT/ Tax/ Zakat returns, customs declarations, withholding tax filings and audited financial statements for the open years and reconcile them against one another before ZATCA’s systems do it. Where the numbers do not tie, understand why, and document the reason contemporaneously rather than reconstructing it under assessment.

Then sort. Separate the genuine errors, which the current window is designed to resolve, from the judgement positions, which need to be assessed on their merits and defended with evidence that pre-dates the query.

Finally, treat documentation as a deliverable with a deadline. Substantiation assembled after an assessment notice arrives carries markedly less weight than substantiation prepared when the transaction occurred.

A regulator that publishes wave criteria six months ahead, that notifies taxpayers directly, that issues guidance with worked examples, and that tells the market in advance where relief will end, is behaving like the administration of a mature investment destination. That predictability is an asset for serious businesses, and it is what long-term capital looks for.

But predictability runs in both directions. The Kingdom has been clear about what it expects and when. The businesses that will move through the coming assessment cycle with least disruption are those that use the next few months to answer the questions before they are asked.

Disclaimer: This article is intended for general information only and does not constitute tax, legal, accounting or other professional advice. It reflects the tax rules in force as of the publication date, and the described regulatory landscape continues to develop. Readers should obtain professional advice appropriate to their own facts and circumstances before acting on any matter discussed.

With a huge 13-inch display, a 10,100mAh battery and familiar Android productivity tools, HONOR’s Pad X9b Max makes a convincing case for going big, although its size brings compromises of its own.

BY Srijith KN, Senior Editor, Integrator Media

The HONOR Pad X9b Max makes its intentions clear almost immediately. With a 13-inch display, this is not a tablet designed primarily around compactness. It wants to give you enough screen to watch, browse, multitask and, increasingly, get some proper work done.

That became the most interesting part of my time with it.

Rather than approaching the Pad X9b Max purely as an entertainment device, I connected a Bluetooth keyboard and began using it for documents, browsing, ChatGPT and some of the everyday tasks I would normally reach for my laptop to handle.

The result is a tablet that gets surprisingly close to feeling like a lightweight workstation in the right circumstances, although whether you would actually leave the laptop behind is a slightly more complicated question.

A 13-inch display that makes a difference

The headline feature is undoubtedly that 13-inch LCD display.

At 2500 × 1560 resolution and with a refresh rate of up to 120Hz, there is plenty of space here for websites, documents and video. But the more important point is simply how much larger everything feels when you start working on it.

I happened to have a Huawei MatePad 11.5 alongside the HONOR during testing, and putting the two next to each other made the difference immediately apparent. The Huawei feels much more like a conventional portable tablet. The Pad X9b Max begins moving into laptop territory.

Documents have more room to breathe, websites feel less constrained and working with text is particularly pleasant. I noticed this while using ChatGPT, where longer conversations almost began to resemble working inside a document rather than interacting with a mobile application.

The 120Hz refresh rate also helps keep scrolling and general navigation fluid, while the large canvas makes multitasking considerably more attractive than it is on smaller tablets.

There is, however, an obvious trade-off.

A 13-inch tablet isn’t something I would choose specifically because I wanted the smallest device possible in my bag. The size that makes the X9b Max so appealing on a desk is also what makes smaller tablets easier to carry and use casually.

That’s the fundamental compromise here: I prefer the HONOR when I’m sitting down to work; I prefer the idea of a smaller tablet when I have to carry it.

Productivity becomes part of the proposition

Pair the Pad X9b Max with a keyboard and the large display begins making considerably more sense.

I used a Kensington Bluetooth keyboard during testing, and the combination worked well for writing, browsing and moving between applications. Microsoft Word introduced its own subscription-related complications, but that’s more a reflection of Microsoft’s software model than a limitation of HONOR’s hardware.

The wider Android ecosystem is also important. With MagicOS and access to familiar Google applications, getting my usual collection of services onto the tablet was straightforward.

My review unit comes with 4GB of RAM and 128GB of storage, so this isn’t hardware I would position as a replacement for a high-performance notebook. But for everyday productivity — web applications, writing, email, research, media and lighter multitasking — the experience makes a convincing argument for using the tablet instead of reaching for a laptop every time.

Expandable storage also gives the X9b Max additional flexibility for users carrying large collections of documents or media.

Built for entertainment too

Of course, productivity is only half the appeal of having this much screen.

The Pad X9b Max’s size makes video one of its natural strengths. HONOR has paired the display with a quad-speaker system, DTS:X Ultra and IMAX Enhanced support, reinforcing the tablet’s entertainment credentials.

And this is where having 13 inches requires considerably less justification. Video simply benefits from the additional scale, whether you’re watching from a desk, sofa or bed.

It also means the Pad X9b Max can comfortably switch roles during the day: a document and browser screen while working, followed by a sizeable personal entertainment display once the keyboard goes away.

A battery built for the bigger canvas

Powering all of this is a 10,100mAh battery, paired with support for up to 45W HONOR SuperCharge.

The large capacity makes sense considering the size and resolution of the display. More importantly, battery life is critical for a tablet being positioned as both an entertainment device and a productivity companion. Having to constantly look for a charger would undermine much of the convenience of leaving a laptop behind.

We wouldn’t reproduce HONOR’s laboratory endurance claims as our own results here; for the VAR piece, the more relevant point is that HONOR has equipped its largest screen with an appropriately substantial battery.

Verdict

The HONOR Pad X9b Max succeeds because its 13-inch display isn’t merely a specification designed to look impressive on the box. It materially changes what the tablet is good at.

There is substantially more room for documents, browsing, multitasking and content, and adding a keyboard transforms it into a surprisingly useful desk-based productivity device.

But its greatest strength also creates its biggest compromise. At this size, the X9b Max isn’t as effortless to carry around as a smaller tablet, and once you add a keyboard, you inevitably start comparing the entire setup with taking a laptop instead.

That makes the Pad X9b Max particularly appealing for someone who wants one large-screen device capable of moving between work and entertainment, rather than someone whose priority is maximum portability.

It hasn’t made my Dell redundant.

But it has made me reach for it less often, and for a tablet this size, that’s probably the more meaningful achievement.