Analytics and brochures

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’. Read more in the publication of Andrey Nikonov, Senior Partner, and Maria Nikonova, Partner.

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 of a Designated Zone (DZ). Read more in the publication of Andrey Nikonov, Senior Partner, and Maria Nikonova, Partner.

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 Qualifying Activity from ancillary one. And that is where the Guide brings in more confusion than clarity, in my view. But firstly, why does the distinction matter? Read more in the publication of Andrey Nikonov, Senior Partner.

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 of Andrey Nikonov and Maria Nikonova.

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 international case law and administrative practices to address gaps in local guidance. Read more in the article of Andrey Nikonov, Senior Partner, and Maria Nikonova, Partner.