Calculating Corporate Tax Payable: A Comprehensive Overview
United Arab Emirates (UAE) has recently enacted a new Corporate Tax Law which may have vast consequences for the businesses operating within […]
Foreign Tax Credit Calculations
The existence of double taxation is a big issue that most companies meet especially when operating in foreign countries. It arises when
What are Tax Groups under the UAE Corporate Tax?
As per the UAE corporate tax statute, Two or more Taxable Persons who meet certain conditions can apply to form
Key Changes in Ministerial Decision on Tax Groups
A tax group is a formal arrangement enabling two or more local companies to work as one for tax filing
Pre-grouping Tax Losses, Management, and Use in UAE Corporate Tax for Tax Groups
Pre-grouping tax losses refer to the tax losses incurred by a subsidiary before becoming part of a tax group. In
Tax Group in UAE Corporate Tax: Who Qualifies as a Resident Person?
Federal Decree-Law No. 47/2022, governing UAE Corporate Tax Law, defines “resident persons” as individuals and entities that have a significant economic and/or
How to Change Tax Residency To Dubai
Residency taxes Dubai serves as a venue for the relief of double taxation burdens for people, companies, and foreign investors
Tax Residency Certificates Benefit Requirements and Eligibilty
The tax residency certificate (TRC) is a valid document that confirms a person’s tax residency status for a given country as
How to Get a UAE Tax Residency Certificate for Domestic Purposes in 2025
A tax residency certificate issued for domestic tax purposes in the UAE plays an important role in verifying an individual’s
Distribution of Goods or Materials as a Qualifying Activity
Distribution activities are recognized as a qualifying activity under the corporate tax UAE regulations. The latest guidelines on Corporate Tax in UAE Free Zones elaborate