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  • Permanent Establishment

Domestic and Foreign Permanent Establishment

Permanent Establishment (PE) is an important concept in tax rules, which is based on the OECD Model Tax Convention for…

  • corporatetaxuae
  • Losses

Losing Qualifying Free Zone Person Status

UAE Qualifying Free Zone Persons enjoy zero percent corporate tax on Qualifying Income. However, this exemption is granted and its…

  • Free Zones

UAE Free zone vs mainland corporate tax obligations

The Corporate Tax Regulation was legally established through Federal Decree-Law No (45) of year 2022 in the United Arab Emirates…

  • Corporate Tax Law

Tax Dispute Litigation Process: A Comprehensive Guide

The process of tax dispute litigation in the United Arab Emirates (UAE) describes the legal framework that allows taxpayers to…

  • Tax residency Certificate

Tax Residency Certificates Benefit Requirements and Eligibilty

The tax residency certificate (TRC) is a valid document that confirms a person's tax residency status for a given country…

  • Free Zones

Understanding De Minimis Requirements for Free Zone Persons

The de minimis requirements are essential for the Free Zone Persons, who are seeking to keep the qualifying status to…