On 6th September 2024 the FTA issued a Cabinet Decision No. 100 of 2024, which significantly changed the existing VAT Executive Regulation to the UAE VAT Law. Read more in the publication of Andrey Nikonov, Senior Partner, and Maria...
On October 3rd, we partnered with STI Taxand to host a joint webinar on the intricate challenges of transfer pricing within Free Zones under the UAE Corporate Tax framework. Read more in the article of Andrey Nikonov, Senior Partner.
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 share of income from IP when applying the 0% corporate...
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 the scope of the 0% Corporate Tax rate. The...
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 31(1)(a) permitted zero-rating for services supplied to...
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 and mainland trusts. A candidate cannot engage in activity that...
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 case study, we dwell on a case where the free zone customer...
The distribution of materials from a Designated Zone to a customer who processes these materials and sells the product of processing qualifies for the 0% Corporate Tax rate in the UAE. Manufacturing is defined as an activity separate from P...
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