United Arab Emirates: Income Tax

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

Section 28 of the UAE Corporate Tax law prescribes that to be deductible in the UAE, "Expenditure incurred wholly and exclusively for the purpose of the Taxable Person's Business...

United Arab Emirates Tax

GGI Global Alliance

Dubai'de Şirket Kuruluşu ve Vergi Avantajları

Dubai, yatırımcılar ve girişimciler için Orta Doğu'nun en cazip iş merkezlerinden biridir. Şirketinizi Dubai'de kurarak modern finans altyapısına erişebilir...

United Arab Emirates Tax

EP

Esenyel Partners

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

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...

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

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

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

PB Tax Newsletter – Edition July 2025

PB

Premier Brains Global

Supreme Court Rules That Foreign Firm's Strategic Control Via Indian Entity Creates Taxable PE In Case Of Hyatt International Southwest Asia Ltd

United Arab Emirates Tax

Nexdigm UAE

UAE Corporate Tax And Transfer Pricing

United Arab Emirates Tax

AM

Alvarez & Marsal

PB Tax Newsletter – Edition June 2025

United Arab Emirates Tax

PB

Premier Brains Global

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

United Arab Emirates Tax

Nexdigm UAE

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

The Fundamentals Of ADGM Foundations (Video)

United Arab Emirates Commercial

CA

Cavenwell Group

Essential Introduction To Jersey Trusts (Video)

United Arab Emirates Wealth Mgt

CA

Cavenwell Group

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

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

Federal Decree By Law No. (10) Of 2025 Regarding Anti-Money Laundering, And Combating The Financing Of Terrorism And Proliferation Financing

United Arab Emirates Government

DV

Dolce Vita Advisors

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

The Ministry of Finance of the United Arab Emirates ("UAE") has published Cabinet Decision No. 34 of 2025 (the "New Cabinet Decision")...

United Arab Emirates Tax

A

ATOZ

PB Tax Newsletter – Edition December 2024

On November 1st, 2024, the Federal Tax Authority (FTA) issued Federal Tax Authority Decision No. 8 of 2024, which sets out the process for correcting errors or omissions in VAT returns.

United Arab Emirates Tax

PB

Premier Brains Global

Dubai's New Tax Law For Foreign Banks

The Emirate of Dubai in 2024 issued Law No. (1) of 2024 Concerning Tax on Foreign Banks Operating in the Emirate of Dubai. The Law's passing is an essential step to clarify the applicability of separate tax laws for foreign banks operating in Dubai.

United Arab Emirates Tax

IG

IR Global

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

Republic of Cyprus is a reputable international financial centre offering attractive opportunities for establishing and operating trusts, supported by a robust legal framework and a recently amended International Trusts Law (as defined below) that ensures maximum protection and flexibility for trust structures.

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

Tax Considerations: Moving From Canada To The UAE

United Arab Emirates Tax

TLP Advisors

UAE Corporate Tax Q&A

United Arab Emirates Tax

BA

BSA Law

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

United Arab Emirates Tax

NP

Nexdigm Private Limited

Corporation Taxation 2024

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

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

The UAE Ministry of Finance (MOF) announced on 14 October 2024 the cancellation of the requirement for Licensees conducting one or more Relevant Activities and generating Relevant Income in the UAE...

United Arab Emirates Tax

KG

K&L Gates LLP

Summary And Key Questions Related To UAE Corporate Tax 2024

Corporate tax (CT) is a type of direct tax imposed on the net income or profits generated by companies and other entities through their business activities.

United Arab Emirates Tax

TS

The Sovereign Group

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

United Arab Emirates Tax

AM

Alvarez & Marsal

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?

Foreign Account and Tax Compliance Act (FATCA) is a US legislation that aims to combat tax evasion by US persons. In 2010, the US enacted FATCA to increase income...

United Arab Emirates Tax

Nexdigm UAE

UAE Introduces Corporate Income Tax

United Arab Emirates Tax

Nexdigm UAE

Substance And Value Creation Important Pillars Of The UAE CT Regime

United Arab Emirates Tax

Nexdigm UAE

UAE Corporate Tax Regime Impact On Free Zone Entities

United Arab Emirates Tax

Nexdigm UAE

UAE Corporate Tax: ‘Qualifying Income' Clarified

United Arab Emirates Tax

Nexdigm UAE

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

United Arab Emirates Tax

AM

Dr Hassan Elhais

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

United Arab Emirates Tax

KL

KN Legal

How Corporate Tax Affects The UAE Real Estate Market

United Arab Emirates Tax

DV

Dolce Vita Advisors

The Most Favorable Jurisdictions For Launching Private Investment Funds

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

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Zugimpex International GmbH

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