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Tax Residency Certificate in Dubai, UAE

Tax Residency Certificate or Tax Domicile Certificate is an official certificate issued by the Ministry of Finance to companies who have completed 1 year in the UAE or to individuals who have been in the

Economic Substance Regulation (ESR)

On 30 April 2019, the UAE Cabinet issued the Cabinet of Ministers a Resolution No 31 of 2019 (concerning Economic Substance Regulations in the UAE, “the Regulations”)

Applicability of Transfer Pricing under the UAE Corporate Tax Law

Transfer pricing refers to determining the value of goods and services exchanged between related parties (such as subsidiaries of a multinational corporation) to ensure that the prices are fair

Transfer of Tax Losses under UAE Corporate Tax

Under the United Arab Emirates (UAE) Corporate Tax Law, tax losses can get transferred between affiliated companies within the UAE To be considered affiliated companies, Both taxable persons are

Key Highlights of Corporate Tax in the UAE

On January 31, 2022, the United Arab Emirates (UAE) Ministry of Finance announced the implementation of a federal Corporate Tax (“CT”) on business profits, beginning with the fiscal year

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