UAE Pillar Two Registration: Entity-by-Entity or DDFE?
The UAE Federal Tax Authority has issued its Scope and Registration – Top-up Tax Guide, providing detailed guidance on which entities must register under the UAE Domestic Minimum Top-up Tax rules and how that registration can be completed. The rules generally apply to UAE entities and permanent establishments that form part of an in-scope multinational
Read MoreUAE Corporate Tax Late Filing Penalties: Deadlines and What Businesses Should Do
UAE businesses subject to Corporate Tax must submit their Tax Return and settle any Corporate Tax payable within the prescribed deadline. Missing the deadline can result in separate administrative penalties for late filing and late payment, so businesses should prepare their accounting records, supporting schedules and tax computations well in advance. For most Taxable Persons,
Read MoreUAE Corporate Tax for Non-Resident Persons: Permanent Establishment, Nexus and Filing Requirements
Foreign companies and other non-resident persons can fall within the scope of UAE Corporate Tax even when they are incorporated and managed outside the UAE. The key questions are whether the person has a Permanent Establishment in the UAE, earns UAE-sourced income, or has a nexus in the UAE. This guide explains the main rules
Read MoreUAE Foreign Permanent Establishment Exemption: Conditions, Election and Tax Treatment
A business resident in the UAE may conduct activities overseas through a branch, office or another form of Permanent Establishment. Because a UAE Resident Person is generally subject to UAE Corporate Tax on income earned inside and outside the UAE, profits attributable to a foreign Permanent Establishment may initially form part of its UAE Taxable
Read MoreUAE Corporate Tax Related Parties and Connected Persons: Rules, Payments and Disclosure Requirements
A practical UAE Corporate Tax guide to Related Parties, Connected Persons, arm’s length pricing, deductible payments and Corporate Tax Return disclosure thresholds.
Read MoreUAE Corporate Tax Loss Relief: Carry-Forward Rules, 75% Limit and Group Transfers
Learn how UAE businesses can carry forward Corporate Tax losses, apply the 75% utilisation limit and transfer losses between eligible group companies.
Read MoreUAE Corporate Tax for Free Zone Companies: 0% Rate, Qualifying Income and Filing Requirements
Learn when UAE free zone companies can qualify for the 0% Corporate Tax rate, which income qualifies, excluded activities and filing requirements.
Read MoreUAE Corporate Tax Deductible Expenses: What Businesses Can and Cannot Claim
When preparing a UAE Corporate Tax Return, a business normally starts with the accounting profit or loss shown in its financial statements. That figure is then adjusted in accordance with the UAE Corporate Tax Law to determine Taxable Income. One of the most important parts of this calculation is identifying which expenses are deductible, partly
Read MoreUAE Corporate Tax Filing for Natural Persons: Deadline and Requirements
Natural persons carrying on a business or business activity in the UAE may be required to register for Corporate Tax, file an annual Corporate Tax Return and pay any Corporate Tax due. The rules are based on the individual’s business activities and turnover—not simply on nationality, visa status or where the person lives. This guide
Read MoreUAE Corporate Tax Late Filing Penalties and How to Avoid Them
Missing a UAE Corporate Tax deadline can create avoidable costs and administrative work. Businesses should confirm their Tax Period, prepare the return early and allow enough time for both filing and payment through EmaraTax. This practical guide explains the principal late filing and late payment consequences, the standard filing timeline and the steps UAE businesses
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