United Arab Emirates: Corporate Tax

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Relocating To The UAE - Our Personal Experience: Part 2 Amazing Corporate Infrastructure

The intention of this article is to give practical advice and information to entrepreneurs wanting to relocate in the UAE region. Besides the initial excitement of relocating to a business friendly jurisdiction which is also vibrant and packed with expats, there are some key matters an entrepreneur must consider prior to their decision.

United Arab Emirates Commercial

CA

CYAUSE Audit Services Ltd

Tax Residency Certificate In The United Arab Emirates: Procedures For Obtaining It And Its Importance In Benefiting From Double Tax Avoidance Agreements

With the expansion of international business activities and investments, determining tax residency has become an important matter for individuals and companies that have transactions or sources of income in more than one country.

United Arab Emirates Tax

HA

HAS Law Firm

Director And Officer Under UAE Corporate Tax Law: Understanding The FTA's Public Clarification CTP010 On Connected Persons

The UAE Federal Tax Authority has issued Corporate Tax Public Clarification CTP010, fundamentally changing how businesses must identify directors and officers for tax purposes.

United Arab Emirates Tax

AM

Dr. Hassan Elhais

UAE FTA Clarifies On Downward TP Adjustments

The UAE Federal TaxAuthority (FTA) has recently issued Public Clarification CTP011¹, setting out its position on downward transfer pricing (TP) adjustments made by a Taxable Person in the Corporate Tax Return, along with the disclosure and documentation expected to support such adjustments.

United Arab Emirates Tax

AC

Aurtus Consulting LLP

UAE Tax System vs On Shore Jurisdictions

United Arab Emirates Tax

CA

CYAUSE Audit Services Ltd

Private Equity And Venture Capital In The UAE

United Arab Emirates Commercial

BLK Partners

Doing Business In The UAE! Dummies Handbook!

United Arab Emirates Commercial

CA

CYAUSE Audit Services Ltd

UAE Corporate Tax – Updated Guidance On The Taxation Of Family Foundations (2026)

United Arab Emirates Tax

A

ATOZ

Audit Requirements In The UAE

United Arab Emirates Accounting

CA

CYAUSE Audit Services Ltd

What Growing Businesses Gain Beyond Cost Savings While Outsourcing Finance And Accounting In The UAE

United Arab Emirates Finance

IMC Group

Expanding Horizons: Berkley In The UAE

United Arab Emirates Wealth Mgt

CA

CYAUSE Audit Services Ltd

On The Ground In The UAE: Building The Future Of International Collaboration

United Arab Emirates Tax

CA

CYAUSE Audit Services Ltd

Relocating To The UAE: Guide To UAE Tax Free Income And Corporate Tax Relief

United Arab Emirates Tax

CA

CYAUSE Audit Services Ltd

Compensation For Damages Arising From Armed Conflicts In The Gulf States

United Arab Emirates Commercial

BLK Partners

DIFC Variable Capital Company (VCC) Structures Overview (Video)

United Arab Emirates Wealth Mgt

CA

Cavenwell Group

National Anti Narcotics Authority (Video)

United Arab Emirates Criminal

AM

Dr. Hassan Elhais

How To Turn Compliance Into A Strategic Advantage With The Latest Transfer Pricing Rules In The UAE

United Arab Emirates Commercial

IMC Group

Urgent Measures And Interim Relief In Onshore UAE Commercial Disputes Under Federal Decree-Law No. 42 Of 2022

United Arab Emirates Litigation

Awatif Mohammad Shoqi Advocates & Legal Consultancy

UAE Hiring And Expansion In 2026 Starts With Getting Immigration And Governance Right

Worldwide Immigration

IMC Group

How To Turn Compliance Into A Strategic Advantage With The Latest Transfer Pricing Rules In The UAE

For years, pricing between group companies in the UAE was more about practicality than policy. That approach has changed quickly and decisively. Today, the context of transfer pricing in the UAE is no longer limited to tax teams.

United Arab Emirates Commercial

IMC Group

Director And Officer Classification Under UAE Corporate Tax: Practical Implications Of The Latest FTA Clarification

The Federal Tax Authority (“FTA”) has issued Public Clarification CTP010, providing guidance on the meaning of “director” and “officer” for the purposes of the UAE Corporate Tax regime.

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

Tax Considerations For International Businesses Relocating To The UAE

The United Arab Emirates continues to position itself as a leading destination for international businesses seeking to expand or relocate their operations.

United Arab Emirates Tax

E

Eptalex Law Firm LLP

Transfer Pricing Under UAE Corporate Tax: Scope, Relationships And Practical Application

The UAE Corporate Tax regime's Transfer Pricing framework extends far beyond traditional cross-border transactions, reaching into domestic relationships, family-owned structures, and Free Zone operations.

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

The Importance Of Accounting Accuracy Under UAE Corporate Tax: Bridging Financial Reporting And Tax Determination

United Arab Emirates Accounting

HM

Habib Al Mulla and Partners

UAE Releases New Research And Development (R&D) Tax Credit Framework

United Arab Emirates Tax

A

ATOZ

R&D Tax Credits In The UAE: From Legislative Design To Practical Application Under The Corporate Tax Regime

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

Setting Up A Company In The UAE: Mainland Or Free Zone? A Legal And Commercial Comparison

United Arab Emirates Commercial

HA

HAS Law Firm

UAE e‑invoicing Update: What Businesses Need To Know Now

United Arab Emirates Tax

A

ATOZ

What Does The 15% Domestic Minimum Tax In The UAE Mean For Multinational Structures In 2026?

United Arab Emirates Commercial

IMC Group

MIDDLE EAST TAX ALERT | UAE | Corporate Tax Exemption For Sports Entities

United Arab Emirates Tax

AM

Alvarez & Marsal

Doing Business In The UAE: What French Executives Need To Know About Taxation

United Arab Emirates Tax

BA

BSA Law

Strengthening Tax Transparency: UAE Exchange Of Information Framework

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

Family Offices In The UAE: Legal Frameworks, Strategic Tools, And Jurisdictional Insights

United Arab Emirates Commercial

DL

DSK Legal

MIDDLE EAST TAX ALERT | UAE | Corporate Tax Exemption For Sports Entities

In January 2026, the UAE Ministry of Finance issued Cabinet Decision No. 1 of 2026, granting a Corporate Tax (CT) exemption to certain sports entities that support the development, promotion and governance...

United Arab Emirates Tax

AM

Alvarez & Marsal

Doing Business In The UAE: What French Executives Need To Know About Taxation

25 degrees in December, no personal income tax, efficient administration, and companies incorporated within days. The UAE continues to attract entrepreneurs from around the world.

United Arab Emirates Tax

BA

BSA Law

Strengthening Tax Transparency: UAE Exchange Of Information Framework

The United Arab Emirates ("UAE") has significantly enhanced its legislative framework for the exchange of information for tax purposes through the issuance of Cabinet Resolution No. 209 of 2025.

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

Family Offices In The UAE: Legal Frameworks, Strategic Tools, And Jurisdictional Insights

The UAE has rapidly emerged as a global hub for family offices, attracting high-net-worth individuals (HNWIs) and ultra-high-net-worth families seeking sophisticated wealth management, succession planning, and asset protection.

United Arab Emirates Commercial

DL

DSK Legal

UAE's Advance Pricing Agreement Framework: From Compliance To Certainty

United Arab Emirates Tax

Nexdigm UAE

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

On 01 October 2025, the UAE issued Federal Decree-Law No. 16 of 2025, introducing targeted amendments to Federal Decree-Law No. 8 of 2017 on Value Added Tax. Although the new Decree-Law spans barely two pages...

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

Cabinet Decision No. 174 of 2025 introduces targeted but significant updates to the schedule of fees charged by the Federal Tax Authority (FTA) under Cabinet Decision No. 65 of 2020.

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

PB Tax Newsletter – Edition October 2025

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

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

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

United Arab Emirates Tax

A

ASY Legal

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

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

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Latest Videos

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How To Turn Compliance Into A Strategic Advantage With The Latest Transfer Pricing Rules In The UAE

IMC Group

[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

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