UAE Extends Small Business Relief Until 2029
Under Ministerial Decision No. 131 of 29 July 2026, the corporate tax exemption for small businesses in the United Arab Emirates has been extended until 31 December 2029. Originally, this […]
Tag: corporate tax
Downward Transfer Pricing Adjustments: UAE FTA’s Clarifications
On 15 July 2026, the UAE Federal Tax Authority (FTA) published a Public Clarification on adjustments made in Corporate Tax Returns under the transfer pricing (TP) rules. Who does this
UAE FTA Publishes Summary of Corporate Tax Clarifications
On 9 July 2026, the Federal Tax Authority (FTA) of the United Arab Emirates published a summary of private clarifications on corporate tax issued by the authority in recent times.
Taxation of Software and Intellectual Property Income in UAE Free Zones
A UAE Free Zone is associated with a zero rate of corporate tax. Yet for intellectual property income in UAE Free Zones, this benefit does not apply automatically: income from
Business Setup in Dubai: Complete Guide
Dubai is one of the world’s most attractive business hubs, where entrepreneurs establish companies, hold assets, and access international markets. This article will walk you through how to set up
UAE Reduced Penalties for Certain Tax Violations
On April 14, 2026, the new Cabinet Decision No. 129 of 2025 regarding administrative penalties for violations of tax laws in the UAE came into force (originally Cabinet Decision No.
Tax Reform in Cyprus
On 22 December 2025, the House of Representatives of the Republic of Cyprus enacted a landmark legislative package for comprehensive tax reform. These amendments encompass corporate and personal income tax,
Qualifying Free Zone Person in the UAE
Qualifying Free Zone Person status in the UAE, including in Dubai free zones, is important in practice from a corporate tax perspective. However, obtaining and maintaining this status is not
Amendments to the UAE Tax Procedures Law
On 25 November 2025, amendments to the Federal Decree-Law No. 28 of 2022 on Tax Procedures were published in the UAE (the “Law”). These amendments set forth in Federal Decree-Law
UAE Free Zone Companies: Zero-Tax Activities Clarified
On 28 August 2025, a new Ministerial Decision was enacted in the UAE, clarifying the list of qualifying activities for corporate tax purposes. Free zone companies that earn income from