Corporate Tax

Corporate Tax in the UAE is often introduced as a compliance topic: register, keep records, file a return. In practice, its bigger impact is behavioral. It changes how leaders think about structure, pricing, growth, and risk, because tax becomes another “lens” through which decisions are reviewed, documented, and defended.  The…

Changes to Tax Credit & Refund Claims in the UAE from January 2026 To enhance the tax and administrative regulatory system, the UAE announced the issuance of Federal Decree Law Nos. 16 and 17 of 2025. There are several key changes applicable to this set of laws; however, we will…

In most jurisdictions of the world, there are tax incentives; however, there is usually not enough guidance available. But in the UAE, the case is different, as evident in the recent tax clarifications for free zone entities. Specifically, the Ministerial Decisions no. 229 and 230 provide clear guidance on qualifying…

In the context of taxation, proper books are the backbone of overall tax compliance. Why is it so? The taxable income figure needed to calculate the tax liability is derived from accounting income. So, in simple terms, we start from accounting income, adjust it with tax deductions, and arrive at…