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Federal Decree-Law No. 43 of 2021 controls dual-use goods in the UAE, and an item is caught by its technical specification, not its label. Traders and logistics firms need a permit to export, re-export, or transit controlled goods, and US and EU rules reach UAE re-exports as well.

Cabinet Decision No. 142 of 2024 imposes a 15 per cent minimum tax on large multinational groups in the UAE from 2025. A zero per cent free zone rate no longer means a zero per cent result. This article explains scope, the free zone interaction, and the first filing deadline.

Cabinet Decision No. 142 of 2024 imposes a 15 per cent minimum tax on large multinational groups in the UAE from 2025. A zero per cent free zone rate no longer means a zero per cent result. This article explains scope, the free zone interaction, and the first filing deadline.
Address: Business Bay, Empire Heights, block B, office 1604
PO Box: 415048
Opening hours:
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Tel.: +971 (4) 876 1744
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Address: Sharjah Media City (SHAMS), Al Messaned, Sharjah, UAE
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Tel.: +971 (4) 876 1744
Email: [email protected]
Address: Electra Street, Al Mazrooei building, 9th floor, office 903
PO Box: 62829
Opening hours:
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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]