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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

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

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

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

Verification of Merchant of Record status

A company established and residing in the UAE (UAE Co.) is going to distribute applications it has developed. It is considering using the payment process of an intermediary (a “Merchant”

Personal and Real Estate Investments exceptions in the UAE Corporate Taxation

This study is part of a wider job that we have done to answer the question of which “similar entities” can obtain Family Foundation (transparent) status in addition to foundations

Beneficial Recipient in Resale

A transaction between free zone entities in the UAE qualifies for the 0% Corporate Tax rate. However, a free zone customer must be Beneficial Recipient” of the goods/services. In this

Overview of the Corporate Tax Guide CTGDTI1: Determination of Taxable Income

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Legal Case Study. License Code for Software Development