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A UAE Tax Group under Article 40 of the Corporate Tax Law lets related companies file and pay as a single Taxable Person, but the 95% ownership test, the...
The de minimis rule lets a Qualifying Free Zone Person keep its 0% rate despite a small amount of non-qualifying revenue, but only under the lower of 5% of...
FTA Decision No. 4 of 2026, effective 30 July 2026, is the first UAE instrument to say what a retained copy must actually look like: every page, in order,...
Cabinet Decision No. 129 of 2025 replaced the 5% to 40% VAT voluntary disclosure scale with 1% a month from 14 April 2026. This 2026 guide for UAE free...
Free zone status does not switch the interest rules off. A related-party loan is tested three times before any interest is deductible: the Arm's Length Principle, then Article 31,...
A single administrative oversight can halt a multi-million dollar expansion before it even begins. According to a 2023 report by the Global...