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A practical guide to Articles 37, 38, 39, 40, 26, and 27 of the UAE Corporate Tax Law, covering loss carry-forward mechanics, the 75% utilisation cap, ownership and business continuity conditions, loss transfer between group companies, tax grouping at 95% ownership, qualifying group relief, business restructuring relief, and the interaction between these provisions and QFZP status.

A practical analysis of the UAE's 0% withholding tax regime under Article 45 of the Corporate Tax Law, covering outbound payments (UAE to foreign recipients), inbound payments (foreign sources to UAE companies), the role of the 140+ double tax treaty network, tax residency certificate requirements, and the compliance documentation needed to secure treaty benefits from foreign tax authoritie
Address: Business Bay, Empire Heights, block B, office 1604
PO Box: 415048
Opening hours:
Mon-Thu: 9am-5pm
Fri: 9am-12pm
Tel.: +971 (4) 876 1744
Email: [email protected]
Address: Electra Street, Al Mazrooei building, 9th floor, office 903
PO Box: 62829
Opening hours:
Mon-Thu: 9am-5pm
Fri: 9am-12pm
Tel.: +971 (4) 876 1744
Email: [email protected]
Address: Miziara Centre, above Sea Sweet, Block C, 4th floor
Opening hours:
Mon-Thu: 9am-5pm
Fri: 9am-12pm
Email: [email protected]