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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...
A qualifying-income loss inside a free zone company cannot be offset, transferred or carried forward - it is simply destroyed, as FTA Example 19 shows with an AED 2,000,000...
A mainland branch does not cost you QFZP status - but its profit is taxed at 9% from the first dirham, with no AED 375,000 band underneath it. This...
An unpaid invoice does not automatically mean reclaimable VAT. Bad debt relief under Article 64(1) of Federal Decree-Law No. 8 of 2017 only returns output tax you already paid...
Your audited accounts show a gain you never banked, and the default rule under Article 20(2) of Federal Decree-Law No. 47 of 2022 pulls it straight into taxable income....
Small Business Relief sounds ideal for a small UAE free zone company, but a Qualifying Free Zone Person is expressly barred from claiming it. This guide covers the AED...
UAE free zone ESR notifications and reports ended for financial years ending after 31 December 2022 under Cabinet Decision No. 98 of 2024. Here is who still has an...
A 0% corporate tax rate does not exempt your free zone company from transfer pricing. Here is what the UAE free zone transfer pricing rules require in 2026, which...