United Arab Emirates: Corporate 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.

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

Transfer Pricing ("TP") provisions were introduced in the UAE along with the Corporate Tax Law. Article 34 of the Corporate Tax Law requires that transactions or arrangements...

United Arab Emirates Tax

Nexdigm UAE

Regulatory & Legal Updates January 10, 2026 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.

United Arab Emirates Tax

BA

BSA Law

MIDDLE EAST TAX ALERT | UAE | A&M's View On Advancing Tax Certainty In The UAE: The Federal Tax Authority's Comprehensive APA Guidance

On December 30, 2025, the UAE Federal Tax Authority (FTA) released the Advance Pricing Agreements Corporate Tax Guide (CTGAPA1). This guide explains the procedural framework...

United Arab Emirates Tax

AM

Alvarez & Marsal

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

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

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

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

United Arab Emirates Tax

BA

BSA Law

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

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

New UAE Corporate Law Update: Federal Decree-Law No. (20) Of 2025 Amending Federal Decree-Law No. (32) Of 2021 Concerning Commercial Companies

United Arab Emirates Commercial

B

Bracewell

Corporate Guarantees In The UAE: Practical Tips From The Frontline On Enforcement

United Arab Emirates Commercial

BA

BSA Law

Commercial Companies Law Amendment Allowing For Class Shares, Non-profit Companies, Company Migration And Deadlock Resolution Tools

United Arab Emirates Commercial

SP

Squire Patton Boggs

The UAE's New Civil Code: First Reflections On A Major Legislative Reform

United Arab Emirates Government

HM

Habib Al Mulla and Partners

Light Bites, Expert Nuggets For The Seasoned Developer: Episode 2 (Podcast)

United Arab Emirates Real Estate

CR

Charles Russell Speechlys Dubai

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

The regulatory environment governing business activities in Dubai continues to evolve to reflect commercial realities and support an increasingly integrated economic landscape.

United Arab Emirates Commercial

BA

BSA Law

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

In an increasingly globalised economy, businesses often operate across borders, generating income in multiple jurisdictions.

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

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

The UAE Ministry of Finance (MoF) has published the Cabinet Decision No. 129 of 2025 on October 9, 2025, and it would be effective from April 14, 2026.

United Arab Emirates Tax

AM

Alvarez & Marsal

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

The UAE's Corporate Tax regime draws a fundamental distinction between partnerships that are "fiscally transparent", where profits and losses flow directly to the partners...

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

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

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

An exciting start to the year with the announcement of great incentives for key industries in the UAE. The MoF recently announced the introduction of Research and Development (R&D) Tax credits that will begin...

United Arab Emirates Tax

AM

Alvarez & Marsal

UAE Corporate Tax Treatment Of Family Wealth Structures

The guidance reinforces that passive family wealth structures can remain outside the Corporate Tax scope if they meet the Article 17 conditions.

United Arab Emirates Tax

HA

HAS Law Firm

UAE Tax Updates (September, 2025)

The Ministry of Finance issued Ministerial Decision No. 249 of 2025, excluding nicotine-based smoking cessation products from the definition of tobacco and tobacco products under Cabinet Decision No. 52 of 2019 ...

United Arab Emirates Tax

BA

BSA Law

PB Tax Newsletter – Edition September 2025

The UAE Ministry of Finance (MoF) has issued M.D 173/2025 (applicable to tax periods commencing on or after 01st January, 2025) which provides a mechanism for taxable persons holding investment properties...

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

Taxation Of Free Zone Companies Under The UAE Corporate Tax Regime

The United Arab Emirates ("UAE") has historically positioned itself as a tax-neutral and investor-friendly jurisdiction, enabling businesses...

United Arab Emirates Tax

DV

Dolce Vita Advisors

UAE Tax Updates (August, 2025)

This Decision repeals and replaces Ministerial Decision 265 of 2023 sets out which Free Zone activities qualify for 0% corporate tax, clarifies excluded activities, and updates compliance, de minimis, and IP requirements.

United Arab Emirates Tax

BA

BSA Law

Navigating The Upcoming Transfer Pricing Compliance Cycle In The UAE

The Ministry of Finance (MoF) issued The Federal Decree-Law No. 47 of 2022 on October 2022, on the Taxation of Corporations and Businesses (CT Law) which introduced the TP Regulations in United Arab Emirates (UAE).

United Arab Emirates Tax

Nexdigm UAE

Middle East Tax Alert | UAE Corporate Tax | Qualifying Free Zone Person Regime Updates: UAE Ministerial Decision No. 229 Of 2025

On 3 September 2025, Ministry of Finance ("MoF") released Ministerial Decision No. 229 of 2025 relating to the Qualifying Activities and Excluded Activities under the Qualifying Free Zone Person...

United Arab Emirates Tax

AM

Alvarez & Marsal

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

United Arab Emirates Tax

Nexdigm UAE

Utilizing Double Taxation Treaties: Avoiding "Tax Twice" Traps

United Arab Emirates Tax

IMC Group

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

United Arab Emirates Commercial

BA

BSA Law

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

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

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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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