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Clarifying “Similar Entities”: Insights from the Family Foundations Guide (May 2025)

In our earlier research, we explored how the concept of “similar entities” under the UAE Corporate Tax Law could be interpreted, particularly for structures that are not explicitly labeled as “trusts”

Substance vs DMTT: when can a 0% free zone rate still matter?

The OECD’s Global Anti-Base Erosion (GloBE) Rules (Pillar Two) introduce a 15% minimum effective tax rate (ETR) for large multinational enterprises (MNEs). On February 12, 2025, the Emirati Ministry of

Navigating the FTA’s Private Clarification Process: Practical Strategies for a Favourable Outcome

“Navigating the FTA’s Private Clarification Process: Practical Strategies for a Favourable Outcome” — a deep dive into how UAE taxpayers can approach the Federal Tax Authority to obtain legal certainty

Reconciling Participation Exemptions: UAE Corporate Tax vs. Pillar Two Framework

This article explores how dividends and capital gains from a foreign subsidiary are treated under UAE Corporate Tax Law, on one hand, and UAE Domestic Minimum Top-up Tax and OECD’s

Ancillary Activities to Natural Persons: Qualifying or not

Family Foundation and Pillar Two: when use of a transparent entity causes more tax

On 27 May 2025, the UAE Federal Tax Authority (FTA) published the first comprehensive Corporate Tax Guide on Family Foundations No. CTGFF1, clarifying the tax treatment of UAE and ADGM-based

FTA clarifies RCM rules and Our New End-to-End VAT Compliance Support

The UAE Federal Tax Authority (FTA) has issued an important clarification on VAT compliance for concerned services—i.e., services received from abroad that are subject to VAT under the Reverse Charge Mechanism (RCM).

Arm’s Length behavior in a land Joint Development Arrangement

This case study examines the transfer pricing implications of a Cost Contribution Arrangement (CCA) between two related parties: a landowner and a developer, each contributing assets and services, respectively, to

Pillar Two and IFRS: when consolidation is not enough