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  • corporatetaxuae

Intellectual property rights under UAE law

The UAE has created a comprehensive legal framework for the protection of various kinds of intellectual property rights, including trademarks,…

  • Vat

What Are the New Amendments to UAE VAT Regulations?

Value Added Tax (VAT) is a consumption tax imposed at each stage of the supply chain on goods sold and…

  • Vat

VAT on Digital Services in the UAE

Accurate VAT assessment for digital services is essential for business forecasting, regulatory compliance, and mitigating risks associated with fines and…

  • Tax Groups

Tax Group in UAE Corporate Tax: Who Qualifies as a Resident Person?

Federal Decree-Law No. 47/2022, governing UAE Corporate Tax Law, defines "resident persons" as individuals and entities that have a significant…

  • corporatetaxuae
  • Tax Groups

Pre-grouping Tax Losses, Management, and Use in UAE Corporate Tax for Tax Groups

Pre-grouping tax losses refer to the tax losses incurred by a subsidiary before becoming part of a tax group. In…

  • corporatetaxuae

Subsidiary Exit or Tax Group Dissolution

A subsidiary is a resident business partially or wholly owned by a parent company, as defined under corporate tax law.…