Articles

The UAE Case Study: Zero VAT rate and short-term presence

A Share Premium and Corporate Tax in the UAE

This study focuses on a share premium. The taxation and availability of this instrument in the UAE are considered as well as the rules applicable on the mainland and in

Foreign Investment Fund: tax treatment in the UAE

Case Study: Procurement from any Free Zone vs Distribution from a designated zone

Case Study: Intra-Group Interest-Bearing loans, tax and related legal issues

The facts   A Group has trading companies set up in regular (non-financial) free zones. All these companies are licensed for trading only and supply goods to the foreign companies

A bank-managed portfolio and the 0% Corporate Tax Rate

A company is operating in a UAE free zone. Upon agreement with a bank, the latter invests in shares and other securities on behalf of the Company to earn income

Case Study: Exemption and the 0% Corporate Tax Rate – Interplay

A company is registered in the UAE free zone. It earns dividends and capital gains. Dividends come from foreign entities and from UAE residents.

Case Study: Full Time employees only to benefit 0% Corporate Tax Rate?

The facts A Company is registered and located in a Free Zone. Part of its employees involved in the Core Income Generating Qualifying Activity work halftime. The question Does this

0% for the Trading of Commodities. A designated zone is not required. But do you have to sell your goods on an exchange to qualify?

On 27 October 2023, the UAE’s Minister of Finance released Decision No. 265 replacing Decision No. 139 of 1 June 2023, previously in effect, with an updated list of Qualifying