29.10.2024 R&D Principles in Identifying Core Attributes in Innovation We hosted a webinar focused on the essentials of identifying and substantiating R&D activities eligible for the 0% Corporate Tax rate. I’m sharing an article extract from that session, highlighting... 29.10.2024 Real Estate Tax Exemption: License vs. Permit in the UAE On 24 October 2024, the Federal Tax Authority (FTA) released essential guidance on Corporate Tax for real estate investments by individuals, addressing a complex area where real estate activities diverge... 23.10.2024 Jebel Ali and RAK ICC offshore companies: Corpo-rate Tax status This brief explores the dual status of offshore companies, which have dual status under corporate legislation. On the one hand, they are legal entities acting independently. On the other hand,... 15.10.2024 Arm’s length pricing issues for the Emirati Free Zone relief On October 3rd, we partnered with STI Taxand to host a joint webinar on the intricate challenges of transfer pricing within Free Zones under the UAE Corporate Tax framework. We... 11.10.2024 Overview of the Cabinet Decision No. 100 of 2024 on the VAT Executive Regulation On 6th September 2024 the FTA issued a Cabinet Decision No. 100 of 2024, which significantly changed the existing VAT Executive Regulation to the UAE VAT Law. The Cabinet Decision... 10.10.2024 IP is developed from another IP acquired: Nexus Ratio calculation One more extract from our IP webinar last week. This group of slides addresses cases where one intellectual property item is acquired to generate another one. Acquisition costs decrease the... 10.10.2024 Emirati IP box regime for an embedded income In October 2023, the UAE retrospectively introduced tax benefits for the ownership and exploitation of intellectual property. Income from patents or software and other qualifying IP assets can be in... 10.10.2024 Export of the Services: new rules On November 15, 2024, a significant amendment to the UAE VAT Executive Regulation will come into effect, reshaping the way VAT is applied to the export of services. Previously, Article... 26.09.2024 APAC Legal Awards 2024: PGP Tax Consultancy is your most reliable partner in the field of tax legislation in the Middle East According to the international legal rating APAC Legal Awards 2024, PGP Tax Consultancy has been proclaimed the “Most Reliable Tax Partner 2024 – Middle East”. PGP Tax Consultancy offers a... Show more Subscribe to our news and case studies: info@pgplaw.ae