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IP Assets Case Study: TP, DEMPE, risks and reward + ESR on top

The UAE’s FTA issued Transfer Pricing Guide No. CTGTP1 this week. For the most part, people are impressed with its length. Don’t be scared. A hefty part of it is

Corporate tax in the UAE: how much will Free Zone Residents pay?

Place of Effective Management: vulnerable issues

How to “maintain adequate substance” in a free zone to enjoy a 0% Corporate Tax rate?

The FTA clarified the meaning of ‘resell’ for VAT. This may affect 0% Distributor’s 0% CT Rate

The UAE MoF in Article 2(1)(k) of the Decision No. 139 qualified for 0% Corporate Tax rate ‘Distribution of goods or materials in or from a Designated Zone to a

Case Study: interest-bearing deposits and a 0% Corporate Tax rate

The facts A holding company is registered in the UAE free zone. It earns dividends and capital gains. Every once in a while, the Company deposits money in interest bearing

PGP Tax Consultancy has successfully held its first workshop in Dubai

On 5 October, specialists of PGP Tax Consultancy held a workshop in Dubai titled “Introducing corporate tax in the UAE: Implications for business”.   Andrey Nikonov, Senior Partner at PGP

TRC for Company established less then 1 year ago

The FTA’s Taxation Residency Certificate (TRC) User Guide sets out that ‘in order to be eligible to apply for a TRC, the legal person must have been established for a

The cash method of accounting in UAE corporate taxation

Article (20)(5)(a) of the Corporate Tax Law  authorizes the MoF to ‘prescribe … the circumstances and conditions under which a Person may prepare financial statements using the cash basis of