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The UAE Tax Case Study. 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...

The UAE Tax Case Study. Real Estate Tax Exemption: License vs. Permit in the UAE

On 24 October 2024, the Federal Tax Authority (FTA) released essential guidance on Corporate Tax for real estate investments by individuals, addressing a complex area where real estate activities diverge from standard Corporate Tax rules and...

The UAE Tax Case Study. Jebel Ali and RAK ICC offshore companies: Corporate Tax status

This brief explores the dual status of offshore companies, which have dual status under corporate legislation. On the one hand, they are legal entities acting independently. On the other hand, they possess the ‘capacity, rights and privileges...

The UAE Tax Case Study. Overview of the Cabinet Decision No. 100 of 2024 on the VAT Executive Regulation

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...

The UAE Tax Case Study. Arm’s length pricing issues for the Emirati Free Zone relief

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.

The UAE Tax Case Study. 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 share of income from IP when applying the 0% corporate...

The UAE Tax Case Study. 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 the scope of the 0% Corporate Tax rate. The...

The UAE Tax Case Study. 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 31(1)(a) permitted zero-rating for services supplied to...

The UAE Tax Case Study. 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 and mainland trusts. A candidate cannot engage in activity that...