Featured Insights Overview

Corporate tax now reshapes how UAE real estate income is treated across individuals, companies, and free zone structures. This article shows where the 9% risk sits, how exemptions actually work, and how to structure holdings before it becomes expensive to fix.

Multi-entity businesses in the UAE can register as a single taxable person for VAT purposes, eliminating tax on intra-group transactions. This article explains the eligibility conditions under Article 14 of the VAT Decree-Law, the FTA application process, the treatment of intra-group supplies, and the pitfalls that catch businesses after they form a group, including joint liability, input tax dilution, deemed supply on exit, and the misalignment between VAT and corporate tax grouping rules.

Fintech firms testing regulated products in the UAE can enter the DFSA Innovation Testing Licence programme in the DIFC or the FSRA RegLab in the ADGM. This article explains eligibility, application process, testing restrictions, fees, exit routes, and the separate DIFC Innovation Licence for non-regulated tech firms, including how the DFSA Tokenisation Regulatory Sandbox fits into the framework.

Sponsors structuring co-investment vehicles in the DIFC and ADGM face a layered set of decisions across fund category, vehicle type, manager licensing, and UAE corporate tax. This article explains the Exempt Fund and QIF regimes in both jurisdictions, compares limited partnerships, investment companies, ICCs, the new DIFC VCC, and SPVs, and addresses the practical mistakes that most commonly cause regulatory or tax problems.

Private equity exits in the UAE require different legal and tax structuring depending on the route, whether IPO, trade sale, or secondary. This article explains how each exit works, what drives valuation, and how funds prepare portfolio companies for exit.

A practical guide to the UAE's anti-avoidance framework under the Corporate Tax Law, covering the general anti-abuse rule (Article 50), the substance-over-form principle, interest deduction limitation rules (GIDLR and SIDLR), transfer pricing, loss trafficking restrictions, business splitting, group relief and restructuring relief clawbacks, and the participation exemption's anti-avoidance condition. Includes worked examples and compliance recommendations.

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

Free zone companies are losing the 0% corporate tax rate due to basic compliance failures. This article shows what the FTA actually checks and how to avoid a five-year lockout.

Foreign companies can become taxable in the UAE without incorporating locally. This article breaks down how permanent establishment risk arises and what to fix before exposure turns into liability.

A regulatory and structuring comparison of REITs, closed-ended property funds, and SPV portfolios under the DFSA, FSRA, and CMA frameworks, including the corporate tax treatment under Cabinet Decision No. 34 of 2025.

Freight forwarders in the UAE may be treated as carriers depending on how they contract and perform transport obligations. This article explains Article 199 classifications, joint liability exposure, limitation rules, and recent Dubai court developments.

The UAE’s 2023 Maritime Law significantly expands the scope of vessel arrest and changes how claims are secured and enforced. This article explains qualifying maritime debts, sister ship arrest, countersecurity requirements, and release mechanisms.

Private school licensing in the UAE requires approval from emirate-level regulators alongside compliance with federal education law. This article explains ownership requirements, inspection frameworks, fee regulation, and ongoing compliance obligations.

Non-payment remains the most common trigger for construction disputes in the UAE, with no statutory adjudication regime to resolve claims quickly. This article explains how contractors use suspension, precautionary attachment, and enforcement strategies to recover unpaid work.

The UAE Competition Law now applies to all businesses with no SME exemption and significantly higher penalties for anti-competitive conduct. This article explains prohibited agreements, dominance rules, economic dependency, and how enforcement unfolds in practice.

Free zone customs treatment in the UAE suspends duties but does not remove regulatory oversight or compliance obligations. This article explains re-export procedures, export control permits, sanctions screening, and the penalties companies face when shipments go wrong.

Food safety compliance in the UAE is enforced through federal law and municipal inspection regimes that operate in parallel with trade licensing. This article explains what food businesses must put in place before operating and how enforcement, inspections, and penalties work in practice.

Hotel management agreements in the UAE allocate control to operators while leaving financial and regulatory risk with the owner. This article examines fee structures, performance tests, termination rights, and key structuring risks in long-term operator contracts.

Health insurance is now a mandatory requirement for all private-sector employees across the UAE, enforced through visa processing and regulatory oversight. This article explains employer obligations, coverage rules by emirate, and how claims disputes are handled under the current framework.