Under Ministerial Decision 84 of 2025, audited financial statements are mandatory for any business over AED 50 million, every Qualifying Free Zone Person, and now every tax group - and the audit has to be done before you can file your 30 September Corporate Tax return.
Closing a UAE company means deregistering with the FTA within three months of cessation. The clearance chain, the final return, the stacked CT and VAT penalties, and the dormancy trap that keeps costing money after trading stops.
Three tests decide whether a foreign company is taxable in the UAE: a fixed place of business, a dependent agent, or a Cabinet-specified nexus. What each one means in 2026, what the FTA clarified in July, and what a permanent establishment actually costs against a subsidiary.
How UAE crypto tax actually works in 2026. Personal vs business split, six-factor trader test, Cabinet Decision 100/2024 VAT, CARF reporting from 2027.
How UAE Corporate Tax applies to consultancies, law firms and agencies in 2026. Partner drawings, IFRS 15 WIP, QFZP, structure, and worked examples.
dubai-vs-singapore-vs-london-where-to-base-your-business-in-2026
The real cost of running a business in Dubai beyond the AED 5,900 headline. Eight cost layers (licence, office, visa, accounting, VAT, CT, banking, hidden costs), four business profiles with Year 1 totals, Year 2-3 projections, and the budget rule that prevents cash flow crises. 10 FAQs.
Complete guide to VAT in UAE designated zones. The dual personality (outside UAE for goods, inside for services), verified list of all 23 designated zones, 5 transaction patterns with correct VAT treatment, which popular free zones are NOT designated (DMCC, DIFC, ADGM), documentation requirements, QFZP interaction, and 6 common mistakes. 10 FAQs.
Complete guide to obtaining a UAE Tax Residency Certificate in 2026. Three qualifying routes (183-day, 90-day with ties, center of life), company substance requirements, EmaraTax application step by step, fee schedule (AED 550 with CT TRN), Golden Visa distinction, 137-treaty network, and why the TRC matters more now that the UAE has corporate tax. 10 FAQs.
Complete guide to challenging FTA penalties in the UAE. The 40-day reconsideration window, evidence packaging for 35-45% success rates, penalty waiver requests, installment plans, TDRC objection process, federal court appeal, and three worked scenarios showing when to fight, negotiate, or pay. 10 FAQs.
Complete guide to the new UAE R&D tax credit under Cabinet Decision 215/2025. Three-tier structure (15%/35%/50%), Frascati criteria, qualifying expenditure, pre-approval process, the SBR conflict (AED 430K mistake), Patent Box double benefit, worked AED 3M scenario, group credit transfer. 10 FAQs.
Complete guide to UAE withholding tax and cross-border payments. The 0% rate under Article 45, why it could change by Cabinet Decision, the 140+ treaty network, TRC application process, worked payment flows (UAE-India, UAE-Germany, US gap), Pillar Two context, and reverse charge interaction. 10 FAQs.