United Arab Emirates: Income Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

UAE Corporate Tax And Transfer Pricing

On 9 October 2022, the United Arab Emirates' (UAE) Ministry of Finance (MoF) published Federal Decree Law No. 47 of 2022 (UAE Corporate Tax Law).

United Arab Emirates Tax

AM

Alvarez & Marsal

PB Tax Newsletter – Edition June 2025

The UAE Ministry of Finance (MoF) has issued Ministerial Decision No. 96 of 2025 (effective from 1 January 2025) notifying 10% as the minimum percentage of shares that must be floated on a Recognised Stock...

United Arab Emirates Tax

PB

Premier Brains Global

Family Foundations In UAE: A Framework And Key Corporate Tax Implications

The guide clarifies that these entities would be treated as juridical person and corporate tax would apply like any another tax payer.

United Arab Emirates Tax

Nexdigm UAE

Understanding How Non-Resident Persons Create Nexus In The UAE For Corporate Tax Purposes

A major update for international investors, the UAE Ministry of Finance has issued Cabinet Decision No. 35 of 2025 on the Determination of a Non-Resident Person's Nexus in the UAE for the purposes...

United Arab Emirates Tax

BA

BSA Law

New UAE Cabinet Decision Introduces New Non-Resident Person's Nexus Criteria

United Arab Emirates Tax

A

ATOZ

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

Worldwide Immigration

TS

The Sovereign Group

Significant Amendment To UAE Fund Tax Exemption Rules: New Cabinet Decision Replaces 2023 Framework

United Arab Emirates Tax

A

ATOZ

PB Tax Newsletter – Edition December 2024

United Arab Emirates Tax

PB

Premier Brains Global

Dubai's New Tax Law For Foreign Banks

United Arab Emirates Tax

IG

IR Global

Cyprus International Trust - A Guide To Estate Planning And Asset Protection

United Arab Emirates Family

DV

Dolce Vita Advisors

UAE Tax Residency Certificate: Benefits And Requirements

United Arab Emirates Tax

Belisario Consulting & Legal

Exemption From UAE's Corporate Tax: Fiscal Terms In Upstream Oil And Gas Agreements

United Arab Emirates Energy

GA

Galadari Advocates & Legal Consultants

United Arab Emirates Introduce A Top-Up Tax In Line With The OECD's Pillar Two Rules

United Arab Emirates Tax

A

ATOZ

Attention United Arab Emirates Businesses: Time To Register For Corporate Tax!

United Arab Emirates Tax

EP

Esenyel Partners

Marina El Hachem On Dubai Eye: Legal Risks Of AI In The Workplace (Video)

United Arab Emirates Technology

BA

BSA Law

Here's What Businesses Should Know About The Future Of Due Diligence Finance

Worldwide Finance

IM

IMC Group

Time To Claim Your Debt: Legal Procedures And Case Filing (Video)

United Arab Emirates Finance

AM

Dr Hassan Elhais

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

United Arab Emirates Finance

DV

Dolce Vita Advisors

Tax Considerations: Moving From Canada To The UAE

United Arab Emirates Tax

TLP Advisors

Tax Considerations: Moving From Canada To The UAE

Canadians are taxed on their global income as long as they are considered tax residents of Canada. For Canadians relocating to the United Arab Emirates ("UAE"), understanding the nuances of residency rules...

United Arab Emirates Tax

TLP Advisors

UAE Corporate Tax Q&A

The primary law governing Corporation Tax in the UAE is Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses.

United Arab Emirates Tax

BA

BSA Law

New Decision On Unincorporated Partnership, Foreign Partnership, And Family Foundation Issued Overhauling The Old Decision

Article 16 of the Federal Decree-Law No. 47 of 2022 on the taxation of corporations and businesses (UAE Corporate Tax Law) prescribes that an unincorporated partnership...

United Arab Emirates Tax

NP

Nexdigm Private Limited

Corporation Taxation 2024

The primary law governing Corporation Tax in the UAE is Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. This law, issued on October 3, 2022, represents a major policy shift.

United Arab Emirates Tax

BA

BSA Law

Update: Economic Substance Regulations Filings Cancelled

United Arab Emirates Tax

KG

K&L Gates LLP

Summary And Key Questions Related To UAE Corporate Tax 2024

United Arab Emirates Tax

TS

The Sovereign Group

A&M Tax & Customs Newsletter | Back To School Edition

United Arab Emirates Tax

AM

Alvarez & Marsal

Tax Newsletter - June 2024

United Arab Emirates Tax

GT

Grant Thornton

Tax Newsletter - July 2024

GT

Grant Thornton

Tax Alert – UAE Tax Residency Rules

United Arab Emirates Tax

GT

Grant Thornton

Transfer Pricing Considerations On UAE's New Guide On Tax Groups

United Arab Emirates Tax

GT

Grant Thornton

Alvarez & Marsal Releases Q2 2024 UAE Banking Pulse

United Arab Emirates Finance

AM

Alvarez & Marsal

Tax Newsletter - May 2024

United Arab Emirates Tax

GT

Grant Thornton

Understanding Special Purpose Vehicles (SPVs) In Dubai (Video)

United Arab Emirates Commercial

CA

Cavenwell Group

Transfer Pricing Considerations On UAE's New Guide On Tax Groups

In January 2024, the Federal Tax Authority issued a Corporate Tax Guide focusing on Tax Groups, which helps Taxable Persons to understand the taxation of juridical Resident Persons that form a Tax Group...

United Arab Emirates Tax

GT

Grant Thornton

Alvarez & Marsal Releases Q2 2024 UAE Banking Pulse

Dubai – August 20, 2024 – Leading global professional services firm Alvarez & Marsal (A&M) has released its latest United Arab Emirates (UAE) Banking Pulse for the second quarter of 2024.

United Arab Emirates Finance

AM

Alvarez & Marsal

Tax Newsletter - May 2024

In our May 2024 edition of GT's regional monthly Tax Newsletter, we provide the latest Tax news updates affecting International Tax, Corporate Tax, Transfer Pricing, and Indirect Taxes in the UAE and across the Middle East region.

United Arab Emirates Tax

GT

Grant Thornton

Understanding Special Purpose Vehicles (SPVs) In Dubai (Video)

A Special Purpose Vehicle (SPV) is a legal entity created for a specific purpose, such as isolating financial risk, raising capital, or holding assets. SPVs are commonly established in Dubai...

United Arab Emirates Commercial

CA

Cavenwell Group

Are You Compliant With FATCA/CRS Regulations In UAE?

United Arab Emirates Tax

Nexdigm UAE

Avoiding Double Taxation: The UAE's Legal Framework For Mitigating International Tax Liabilities

Double taxation arises when the same income is taxed in two different jurisdictions, potentially leading to excessive tax burdens for individuals and businesses.

United Arab Emirates Tax

AM

Dr Hassan Elhais

Transforming The Tax Landscape: Understanding The Impact Of CIT Law On UAE Free Zones

The introduction of the Corporate Income Tax Law in the United Arab Emirates marks a significant transformation in the region's tax landscape, particularly affecting the UAE's renowned free zones.

United Arab Emirates Tax

KL

KN Legal

How Corporate Tax Affects The UAE Real Estate Market

The United Arab Emirates ("UAE") real estate sector, renowned for its high-end residential buildings, sustainable developments, and futuristic design projects, attracts property investors globally.

United Arab Emirates Tax

DV

Dolce Vita Advisors

The Most Favorable Jurisdictions For Launching Private Investment Funds

Investors turn to private investment funds (PIF), like private equity funds and hedge funds, in search of investment returns that outpace public market investments like stocks and bonds.

United Arab Emirates Commercial

KL

KN Legal

Tax Strategies For Expats In UAE

United Arab Emirates Tax

BA

BSA Law

How The UAE's Tax Policies Affect Startups And Small Businesses

United Arab Emirates Tax

BA

BSA Law

Comparing Tax Treatment Of Incorporated And Unincorporated Partnerships In UAE

United Arab Emirates Tax

AM

Dr Hassan Elhais

Attention UAE Businesses: Time To Register For Corporate Tax!

United Arab Emirates Tax

EP

Esenyel Partners

Birleşik Arap Emirlikleri İşletmelerinin Dikkatine: Kurumlar Vergisine Kayıt Zamanı!

United Arab Emirates Tax

EP

Esenyel Partners

The Impact Of Transfer Pricing On Multinational Enterprises (MNEs) In The Middle East

United Arab Emirates Tax

AM

Alvarez & Marsal

The Evolving UAE Tax Landscape

United Arab Emirates Tax

Highworth

UAE Corporate Tax Regime Impact On Free Zone Entities

United Arab Emirates Tax

NP

Nexdigm Private Limited

Aperçu de l'impôt sur les sociétés: Emirats Arabes Unis

United Arab Emirates Tax

BA

BSA Law

UAE Corporate Tax: Who Is Considered A Qualifying Free Zone Person?

United Arab Emirates Tax

BA

BSA Law

Company Formation In UAE - Dubai Or Better Ras Al Khaimah ? (Video)

United Arab Emirates Wealth Mgt

ZI

Zugimpex International GmbH

The Significance Of Adopting Robust Accounting Procedures In Light Of The UAE's Corporate Tax Implementation

United Arab Emirates Accounting

CH

Crowe

Dividends Under UAE Corporate Tax Law

United Arab Emirates Tax

BA

BSA Law

Satisfying Economic Substance Requirements For UAE Freezone Persons

United Arab Emirates Tax

CA

Cavenwell Group

Taking Personal Data Across Borders With Adequacy Decisions

United Arab Emirates Commercial

KL

KARM Legal Consultants

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Latest Videos

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

TS

The Sovereign Group

Company Formation In UAE - Dubai Or Better Ras Al Khaimah ? (Video)

ZI

Zugimpex International GmbH

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