Loading...

Analytics and brochures

Articles and comments
23 July 2024
The UAE Tax Case Study. Distribution for the manufacturing
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...
Articles and comments
10 July 2024
The UAE Tax Case Study. VAT for indirect export
This case study addresses several major issues related to the application of a 0% VAT rate to indirect exports in the UAE. First, it considers the resale of goods that were already sold for subsequent export within the UAE. Second, it explores...
Articles and comments
05 July 2024
The FTA’s Free Zone Persons Guide. Substance for HQ services
The FTA’s Free Zone Persons Guide.
HQ services are Qualifying Activity and other intragroup services are not. How to distinguish between them? Read more in the publication of Andrey Nikonov, Senior Partner, and Maria Nikonova, Partner....
Articles and comments
04 July 2024
The UAE Tax Case Study. Ancillary of incidental: effect for the UAE Corporate Tax
The FTA’s Free Zone Persons Guide.
We delve into differentiating between Ancillary and Incidental Activities. Read more in the publication of Andrey Nikonov, Senior Partner, and Maria Nikonova, Partner.
Articles and comments
03 July 2024
The UAE Tax Case Study. Free Zone status for Corporate Tax
The FTA’s Free Zone Persons Guide.
In the Free Zone Persons Guide, The FTA instructs ‘all taxpayers’ to ‘check with their respective Free Zone Authority to confirm if they operate in a Free Zone or Designated Zone for Corporate Tax purposes’....
Articles and comments
02 July 2024
The UAE Tax Case Study. Definition of a Designated Zone for Corporate Tax purposes
The FTA’s Free Zone Persons Guide.
Its definition was introduced by Ministerial Decision No. 139 of June 1, 2023. On October 27, the MoF replaced this decision with Decision No. 265. The latter does not include the definition...
Articles and comments
02 July 2024
The UAE Tax Case Study. Ancillary and Main Activity: how to distinguish between them and why?
The FTA’s Free Zone Persons Guide.
The FTA’s Free Zone Persons Guide provides substantial input in obtaining clarity. However, some clarifications requires further details. Specifically, the Guide addresses how to distinguish between a main...
Articles and comments
25 June 2024
The UAE Tax Case Study. How an upgrade and customization of the software affect 0% Corporate Tax rate?
The FTA’s Free Zone Persons Guide.
The subject of this study is the distribution of customized or upgraded software solutions. Income generated from copyrighted software may qualify for the 0% Corporate Tax rate. Read more in the article...
Articles and comments
20 June 2024
The UAE Tax Case Study. VAT on providing advertising space in social media platforms
The FTA’s Free Zone Persons Guide.
In this study, we delve into VAT issues related to e-advertisements, using social media ad platforms to demonstrate the case. The focus is on applying the place of use and enjoyment rule. As usual, we utilize...