Articles

The FTA’s Free Zone Persons Guide. Ancillary of incidental: effect for the UAE Corporate Tax

This Monday, we published the slides related to the definition of Ancillary Activities. In the attached slide, we delve into differentiating between Ancillary and Incidental Activities. I watched a webinar

The FTA’s Free Zone Persons Guide. Free Zone status for Corporate Tax

In the Free Zone Persons Guide, The FTA instructs ‘all taxpayers’ to ‘check with their respective Free Zone Authority to confirm if they operate in a Free Zone or Designated

The FTA’s Free Zone Persons Guide. Definition of a Designated Zone for Corporate Tax purposes

This slide from the recent webinar addresses definition of a Designated Zone (DZ) for the UAE Corporate Tax (CT) purposes. Its definition was introduced by Ministerial Decision No. 139 of

The FTA’s Free Zone Persons Guide. Ancillary and Main Activity: how to distinguish between them and why?

The FTA’s Free Zone Persons Guide provides substantial input in obtaining clarity. However, some clarifications requires further details. Specifically, the Guide addresses how to distinguish between a main Qualifying Activity

How an upgrade and customization of the software affect 0% Corporate Tax rate?

Case Study. VAT on providing advertising space in social media platforms

In this study, we delve into VAT issues related to e-advertisements, using social media ad platforms to demonstrate the case. The focus is on applying the place of use and

Overview of the Corporate Tax Guide CTGFZP1: Free Zone Persons

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VAT on operations with debts

In this study, we will address two types of the transactions with debts: Acquiring a debt arising from various obligations, and then receiving the payment from the debtors (both UAE-residents

Overview of the Corporate Tax Guide CTGIFM1: Investment Funds and Managers

Table of contents: What are Investments Funds? Standard Taxation of the Investment Fund.  Exemption for Qualifying Investment Funds.  Conditions for Qualifying Investment Funds.  Investment Business Condition and Diversity of Ownership