United Arab Emirates: Corporate Tax

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Middle East Tax Alert | Uae | From Vat To Corporate Tax: How Fta's Risk-Based Audits Will Shape Compliance In 2026

The UAE's first Corporate Tax (CT) filing season for calendar-year businesses ended on September 30, 2025.

United Arab Emirates Tax

AM

Alvarez & Marsal

Update To Federal Decree-Law No. (47) Of 2022: Amendments Introduced By Federal Decree-Law No. (28) Of 2025

Federal Decree-Law No. (28) of 2025 introduces targeted amendments to Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses...

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

Regulatory & Legal Updates December 18, 2025 UAE Tax Updates (November, 2025)

Federal Decree-Law No. (17) of 2025 amends certain provisions of Federal Decree-Law No. (28) of 2022 on Tax Procedures. The amendments aim to establish a clearer...

United Arab Emirates Tax

BA

BSA Law

UAE Legal Year In Review 2025: Corporate, Governance And Immigration Changes In Focus

As 2025 draws to a close, it is fair to say this year has been a turning point for the legal and regulatory framework that governs doing business in the United Arab Emirates.

United Arab Emirates Commercial

BA

BSA Law

UAE VAT Law Amended: Critical Implications For Pending And Rejected Tax Refund Requests, And Other Amendments

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

Cabinet Decision No. 174 Of 2025: Introduction Of APA Fees Into The FTA Service Framework

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

UK vs UAE Tax: What It Means For British Businesses In 2025 And Beyond

United Arab Emirates Tax

HA

HAS Law Firm

What Does "Wholly And Exclusively For The Purpose Of The Taxable Person's Business" Mean?

United Arab Emirates Tax

GGI Global Alliance

Legal Analysis Of Federal Decree-Law No. 17 Of 2025 Amending The Tax Procedures Law

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

Non-Resident Persons And Corporate Tax In The UAE: Permanent Establishments, Nexus And State Sourced Income

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

Operating Onshore: Pathways For Free Zone Companies To Conduct Business In The Mainland, United Arab Emirates

United Arab Emirates Commercial

BA

BSA Law

Avoiding Double Taxation In The UAE: Unilateral Relief And Treaty Based Relief Compared

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

Middle East Tax Alert | Uae | Cabinet Decision No. 129 Of 2025 | Penalties

United Arab Emirates Tax

AM

Alvarez & Marsal

Corporate Tax And Partnerships In The UAE: Legal Classifications, Consequences, And Strategic Considerations

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

Payment Service Providers In The UAE: Legal Frameworks And Licensing Demystified

United Arab Emirates Finance

DV

Dolce Vita Advisors

DIFC Innovation And AI License

United Arab Emirates Finance

AT

Al Tamimi & Company

The New UAE AML Law 2025: Key Amendments And Compliance Obligations For VASPs

United Arab Emirates Government

TLP Advisors

Setting Up A Virtual Asset Business In Dubai: Mainland vs. Free Zone Under VARA

United Arab Emirates Commercial

DV

Dolce Vita Advisors

From FAFT Grey List To Vara Compliance: How The UAE Strengthened Its AML/CFT Framework For A Digital Future

United Arab Emirates Government

DV

Dolce Vita Advisors

PB Tax Newsletter – Edition October 2025

The Federal Tax Authority (FTA) issued a statement on 5th October 2025 expressing its gratitude and appreciation to the large number of Corporate Taxpayers who have achieved high compliance rates.

United Arab Emirates Tax

PB

Premier Brains Global

Administrative Penalties In The UAE: The 2025 Reform And The Shift Toward A Unified Tax Penalty Regime

The UAE's system of Administrative Penalties has undergone one of its most significant transformations since the introduction of VAT and Excise Tax in 2017.

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

Birleşik Arap Emirlikleri'nde Şirket Kurmak: Kurumlar Vergisi Yönünden Değerlendirme

Bu bağlamda, Birleşik Arap Emirlikleri'nde (BAE) mevcut başlıca şirket türleri incelenecektir. Yabancı yatırımcılar için en sık karşılaşılan üç temel şirket türü; Serbest Bölge (Free Zone) şirketi,

United Arab Emirates Tax

A

ASY Legal

UAE Company Formation: A Guide To The 9% Corporate Tax And 0% Free Zone Rate

In the world of international trade, when the "United Arab Emirates" is mentioned, what primarily comes to mind are modern skyscrapers, dynamic trade volume, and the promise of "zero tax."

United Arab Emirates Tax

A

ASY Legal

Corporate Tax In The UAE: New Business Tax Regulations

United Arab Emirates Tax

HA

HAS Law Firm

Family Foundations And Family Businesses In The UAE: Corporate Tax Treatment, Succession Planning And Strategic Considerations

United Arab Emirates Commercial

HM

Habib Al Mulla and Partners

Fuel For Innovation | UAE Introduces Groundbreaking R&D Tax Credits

United Arab Emirates Tax

AM

Alvarez & Marsal

UAE Corporate Tax Treatment Of Family Wealth Structures

United Arab Emirates Tax

HA

HAS Law Firm

UAE Tax Updates (September, 2025)

United Arab Emirates Tax

BA

BSA Law

PB Tax Newsletter – Edition September 2025

United Arab Emirates Tax

PB

Premier Brains Global

The Evolution Of Transfer Pricing In The United Arab Emirates

United Arab Emirates Tax

GGI Global Alliance

UAE Public Clarification Released On The Application Of The Valuation Method Under The Transitional Rules For Real Estate Developers

United Arab Emirates Tax

A

ATOZ

Setting Up A Virtual Asset Business In Dubai: Mainland vs. Free Zone Under VARA

United Arab Emirates Commercial

DV

Dolce Vita Advisors

Additional Clarification From The UAE Federal Tax Authority!

United Arab Emirates Tax

AT

Al Tamimi & Company

The Evolution Of Transfer Pricing In The United Arab Emirates

Transfer pricing is a critical aspect of international business operations, especially for companies operating across borders, such as those engaged in UK-UAE transactions.

United Arab Emirates Tax

GGI Global Alliance

UAE Public Clarification Released On The Application Of The Valuation Method Under The Transitional Rules For Real Estate Developers

On 26 September 2025, the Ministry of Finances ("MoF") of the UAE issued a corporate tax public clarification (the "Public Clarification") on the application of the valuation...

United Arab Emirates Tax

A

ATOZ

Setting Up A Virtual Asset Business In Dubai: Mainland vs. Free Zone Under VARA

Dubai has positioned itself as a global hub for virtual asset businesses, offering a clear regulatory regime under the Virtual Assets Regulatory Authority ("VARA").

United Arab Emirates Commercial

DV

Dolce Vita Advisors

Additional Clarification From The UAE Federal Tax Authority!

On 19 September 2025, the FTA issued Public Clarification No. CTP008 addressing the corporate tax treatment of family wealth management structures.

United Arab Emirates Tax

AT

Al Tamimi & Company

UAE Federal Tax Authority Releases Public Clarification On Corporate Tax Treatment Of Family Wealth Management Structures

United Arab Emirates Tax

A

ATOZ

UAE Corporate Tax - Ministerial Decision No. 229 And 230 Of 2025: Practical Implications For Free Zone Businesses

The Ministry of Finance has issued Ministerial Decision No. 229 of 2025, replacing Ministerial Decision 265 of 2023 on Qualifying and Excluded Activities for the purposes of claiming the benefits of Qualifying Free Zone Person (QFZP) regime.

United Arab Emirates Tax

Nexdigm UAE

Utilizing Double Taxation Treaties: Avoiding "Tax Twice" Traps

For organizations with employees working across borders, it's imperative to know the treaty benefits for cross border employees for effective tax planning. In the UAE...

United Arab Emirates Tax

IMC Group

Navigating UAE Business Structures: An In-Depth Guide For Chinese Investors

The United Arab Emirates (UAE) is uniquely positioned as a global commercial hub, bridging Asia, Africa and Europe.

United Arab Emirates Commercial

BA

BSA Law

[Live] Doing Business In Real Estate Across India & UAE: Incentives, Taxes & Regulatory Challenges (Video)

Session Theme: To review the Corporate Tax Structures, Incentives, and Regulatory Challenges for doing business in Real Estate across India and UAE...

United Arab Emirates Real Estate

HS

Hammurabi & Solomon

UAE Tax Updates (July, 2025)

United Arab Emirates Tax

BA

BSA Law

PB Tax Newsletter – Edition July 2025

PB

Premier Brains Global

UAE Ministry Of Finance Issues Ministerial Decision On Depreciation Adjustments For Investment Properties Held At Fair Value

United Arab Emirates Tax

A

ATOZ

Comparing Tax Treatment Of Incorporated And Unincorporated Partnerships In UAE (Video)

United Arab Emirates Tax

AM

Dr Hassan Elhais

UAE Corporate Tax And Transfer Pricing

United Arab Emirates Tax

AM

Alvarez & Marsal

Regulatory & Legal Updates June 30, 2025 UAE Tax Updates (June, 2025)

United Arab Emirates Tax

BA

BSA Law

PB Tax Newsletter – Edition June 2025

United Arab Emirates Tax

PB

Premier Brains Global

United Arab Emirates Clarifies The Waiver Of Penalties For Late Registration

United Arab Emirates Tax

A

ATOZ

Middle East Tax Alert | UAE | Private Clients Top 5 Insights Series | The UAE CT Law Family Foundations

United Arab Emirates Tax

AM

Alvarez & Marsal

Middle East Tax Alert | Uae | Navigating International Tax Disputes: A Closer Look At The Uae's Mutual Agreement Procedure Guidance

United Arab Emirates Tax

AM

Alvarez & Marsal

Navigating International Tax Disputes: UAEâ€™s Mutual Agreement Procedure (MAP) Guidance

United Arab Emirates Tax

Nexdigm UAE

PB Tax Newsletter – Edition May 2025

United Arab Emirates Tax

PB

Premier Brains Global

UAE Tax Updates (May, 2025)

United Arab Emirates Tax

BA

BSA Law

The Evolution Of Tax Departments In The GCC

AM

Alvarez & Marsal

FTA Issues New Decision Clarifying Compliance Requirements For Unincorporated Partnerships, Foreign Partnerships & Family Foundations

United Arab Emirates Tax

Nexdigm UAE

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Latest Videos

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[Live] Doing Business In Real Estate Across India & UAE: Incentives, Taxes & Regulatory Challenges (Video)

HS

Hammurabi & Solomon

Comparing Tax Treatment Of Incorporated And Unincorporated Partnerships In UAE (Video)

AM

Dr Hassan Elhais

UK Millionaires Flock To UAE – How To Move Yourself And Business To The UAE (Video)

TS

The Sovereign Group

UAE Residence Visa - How To Set Up A Business In DUBAI - Dubai Residence Visa (Video)

I

INGWE

A&M Tax Talks Middle East | Podcast Series

AM

Alvarez & Marsal

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