The Fragile Status of Free Zone Tax Benefits Presentation

It was a pleasure and an honour to speak at the Uniglobal 2nd MENA Tax Summit in Dubai.

Maria Nikonova presented on “The Fragile Status of Free Zone Tax Benefits”, a topic that has become increasingly important for businesses across the UAE and the wider region.

With the first Corporate Tax return cycle now completed, many companies have faced practical gaps, interpretation challenges, and compliance risks—particularly those relying on the 0% Free Zone Corporate Tax regime.

 

During the session, Maria highlighted:

  • the most common pitfalls observed in practice,
  • frequent areas of misinterpretation, and
  • the uncertainties that still remain as businesses navigate the new tax landscape.

We are grateful to Uniglobal for bringing together such an insightful community of speakers and professionals, and we look forward to contributing to future discussions.

You can find full presentation by clicking here.

Last News

22.04.2026

Can the FTA trigger criminal tax proceedings before the TDRC, reconsideration and assessment stage?

One of the more difficult questions under the UAE Tax Procedures regime is whether the Federal Tax Authority (FTA) may move a matter into the criminal sphere before the taxpayer

Read more
17.04.2026

UAE Unincorporated Partnerships and Pillar Two: can a partnership interest fit the Ownership Interest, Controlling Interest and UPE chain?

Even where a UAE Unincorporated Partnership can qualify as an Entity, and even where it can in some cases matter within the Group perimeter, the analysis does not stop there.

Read more
10.04.2026

UAE Tax Procedures Executive Regulation amended with effect from 1 April 2026

The UAE Cabinet has issued Cabinet Decision No. 17 of 2026, amending Cabinet Decision No. 74 of 2023 (Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures).

Read more