Corporate tax is applied to corporate entities in the UAE, like banks, oil companies, and foreign branches. You can check the FTA website or talk to a tax expert to

Federal Decree-Law No. 47/2022, governing UAE Corporate Tax Law, defines “resident persons” as individuals and entities that have a significant economic and/or physical connection to the UAE. The determination of

The UAE Corporate Tax Law provides a special provision for regulated UAE Investment Managers who offer discretionary investment or asset management services to foreign funds and customers. Referred to as

The FTA issued the Clarification No.TAXP008 in line with the Decree-Law No. 28 of the year 2022 that the taxpayers can challenge the assessments without the requirement of reconsideration application.

Saudi Arabia entered into a Double Tax Treaty with UAE in March 2019 that was subsequently made public through its publication in the Official Gazette, Ummul Quraa, marking a pivotal

The United Arab Emirates (UAE) and especially Dubai has become a world leader in business and entrepreneurship. The city’s strategic location, business-friendly policies, and robust infrastructure have prompted lots of

The UAE issued a new Corporate Tax Law (“CTL”) on 09 December 2022. The law establishes the legal framework for introducing and implementing a federal corporate tax in the UAE.

Free zones are an important aspect of the UAE economy and hold a crucial position in the process of changing the economy of the UAE and the global economy. Some

To determine eligibility as a non-resident entity for corporate tax purposes, it is essential to differentiate between juridical entities and natural individuals. Non-resident juridical entities in the UAE are defined

The Corporate Tax Regulation was legally established through Federal Decree-Law No (45) of year 2022 in the United Arab Emirates (UAE) starting from June 1st of the year 2023 at

A commercial Activity license in Dubai grants individuals or businesses legal authorization from the Department of Economic Development (DED) to engage in the buying and selling of goods and the

Cabinet Decision No. 100 of 2023 delineates the contours of Qualifying Income, a pivotal concept in UAE corporate tax law outlined in Article 18. It encompasses distinct revenue streams, meticulously

The Corporate Tax Law in UAE stipulates the conditions that have to be met to treat the businesses and business activities conducted by Federal Government Entities as a single taxable

Corporate Tax and VAT are two key taxes in the UAE, but they apply differently. Corporate Tax is levied on business profits, while VAT is charged on the sale of

Primarily, withholding tax is the federal income tax withheld from an employee’s paycheck; it is often imposed on royalties, interests and dividends. Since the UAE announced a corporate tax on

A qualifying public benefit entity is an organization founded by private individuals, public agencies, or both to carry out socially beneficial activities, i.e., charity, culture, religion, or other public causes,

Corporate tax in the UAE is self-assessed, which implies that firms are required to compute and report their taxes correctly. Taxable persons compute their taxes using the taxable income and

UAE has implemented a standard 9% corporate tax for eligible companies with taxable income exceeding AED 375,000, while concurrently providing ongoing tax incentives and reliefs to support the business. Corporate

UAE Juridical Persons: Companies incorporated in mainland and Free Zones. Taxable Persons for Corporate Tax purposes in the UAE are entities and individuals brought within the scope of the Corporate

On July 19, 2024, the Federal Tax Authority, UAE issued Decision No. 5 of 2024 regarding the refund of fees for private clarification requests. This decision will be published in

Permanent Establishment (PE) is an important concept in tax rules, which is based on the OECD Model Tax Convention for a common standard for tax treaties between the UAE and

Double Tax Treaties (DTTs) agreements, negotiated between two countries, aim to determine which jurisdiction has the right to tax an individual’s or business’s earnings when they invest overseas. These treaties

Transfer pricing assessment is a core part of corporate tax compliance in the United Arab Emirates, following the introduction of Federal Decree-Law No. 47 of 2022. It ensures that transactions

The UAE’s Federal Tax Authority (FTA) issued a Corporate Tax Guide for extractive and non-extractive businesses in December 2023. The guide is for entities involved in natural resources business activities

Corporate Tax Consultant UAE has a broad experience in tax matters and actively advocates for reconsideration requests on our client’s behalf to the FTA for UAE Tax Reassessment Appeals. This

A tax group is a formal arrangement enabling two or more local companies to work as one for tax filing and compliance as defined under Article 40 of Corporate Tax,

The de minimis requirements are essential for the Free Zone Persons, who are seeking to keep the qualifying status to run their business without paying the corporate tax. These requirements

The permanent establishment concept evaluates a person’s taxability; it refers to a fixed workplace in a foreign country which imposes tax obligation upon the taxable person. Hence, it is essential