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 key principles to help organizations distinguish genuine R&D from routine business activities.

The slides illustrate the Nexus Ratio and how it separates Qualifying IP Income. Core attributes of R&D, such as Uncertainty and Scientific/Technological Novelty.

Practical case examples across web development, cloud computing, and mobile development.

This guide provides a clear path for companies aiming to align with R&D tax benefits and compliance. It’s crucial, however, to remember that each example requires specific contextual application to ensure full accuracy.

Download the guide

Contacts

Subscribe to our news and case studies: info@pgplaw.ae

Follow us on LinkedIn

Last News

24.12.2024

Significant Changes to Tax Transparency Rules for Family Foundations

On October 28, the Minister issued Decision No. 261, introducing pivotal updates under Article 5(2). This decision expands the scope of entities eligible for tax transparency, allowing 𝗮𝗻𝘆 𝗷𝘂𝗿𝗶𝗱𝗶𝗰𝗮𝗹 𝗽𝗲𝗿𝘀𝗼𝗻

Read more
24.12.2024

Similar Entities to gain Family Foundation Exemption

The UAE’s Corporate Tax Law has introduced beneficial provisions for Family Foundations, trusts, and similar entities, offering these structures the potential to attain tax-transparent status. However, while the law allows

Read more
19.11.2024

Overview of the Public Clarification TAXP008 – Tax Assessment Reviews

Last week, the FTA introduced Public Clarification TAXP008, highlighting a significant update within the Tax Procedures Law. Since March 2023, taxpayers have had access to an alternative mechanism for resolving

Read more

We'd love to hear from you!

Whether you have a question, need advice, or are ready to explore tax solutions for your business, don't hesitate to reach out