Insights

Corporate Tax articles

Our articles on Corporate Tax, newest first.

Corporate Tax
15 September 20263 min read
Pillar Two in the UAE: who the 15% Domestic Minimum Top-up Tax applies to
Large multinational groups in the UAE may owe top-up tax to reach a 15% effective rate. Who is in scope, how it works and the filing deadlines.
Corporate Tax
14 July 20262 min read
Qualifying Free Zone Person: the conditions behind the 0% Corporate Tax rate
Free zone companies pay 0% Corporate Tax on qualifying income only if every condition is met. What they are, and what happens if one is missed.
Accounting
12 May 20262 min read
How long must UAE businesses keep their records?
VAT, Corporate Tax, company law and AML rules each set their own record-keeping periods. A practical summary of what to keep and for how long.
Corporate Tax
14 April 20261 min read
Small Business Relief ends after 2026: what small businesses should plan for
Small Business Relief is available for tax periods ending on or before 31 December 2026. What happens after that, and how small businesses can prepare now.
Corporate Tax
11 February 20251 min read
Filing your first Corporate Tax return: what to expect
The first UAE Corporate Tax returns are now due. Deadlines, what the return asks for, and the points that most often need attention before you file.
Audit
9 July 20241 min read
Do you need audited financial statements for Corporate Tax?
Some UAE taxpayers must keep audited financial statements under Ministerial Decision No. 82 of 2023. Who is caught, and how to plan the audit.
Corporate Tax
12 March 20241 min read
Corporate Tax registration deadlines: don't miss yours
The FTA has set Corporate Tax registration deadlines by licence issue month, with an AED 10,000 penalty for registering late. How to find your deadline.
Corporate Tax
14 November 20232 min read
Transfer pricing under UAE Corporate Tax: an introduction
UAE Corporate Tax brings transfer pricing rules for transactions with related parties and connected persons. What arm's length means and what to document.
Corporate Tax
6 June 20232 min read
Corporate Tax starts this month: preparing for your first tax period
UAE Corporate Tax applies to financial years starting on or after 1 June 2023. When your first tax period begins, and what to have in place from day one.