United Arab Emirates: Tax

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.

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.

The UAE Corporate Tax regime does not only affect companies that are established and resident in the country. Foreign businesses, investors and individuals operating from abroad...

The introduction of Corporate Tax (“CT”) in the United Arab Emirates (“UAE”) has brought about a fundamental shift in the way businesses approach accounting and financial reporting.

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.

The United Arab Emirates (UAE) stands as one of the world's premier business hubs, distinguished by its strategic location, forward-thinking policies, economic resilience, and digital innovation.

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.

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

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.

BLK Partners is a multi-jurisdictional law firm operating across Saudi Arabia, UAE, Lebanon, and Egypt, providing comprehensive legal services under a unified trademark while maintaining independent registrations in each jurisdiction. The firm's newsroom showcases expertise spanning maritime law, fintech regulation, corporate governance, real estate, employment law, and public-private partnerships, with particular focus on Middle Eastern legal developments and Vision 2030 initiatives.

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.

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.