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Short intelligence pieces on corporate tax law — substance requirements, transfer pricing, QFZP rules, and more.
The FTA's identifier for every person registered for tax
Why a return can still be due with no taxable activity, under the Corporate Tax Law
Lexicon Entry: Statutory Mechanism under Article 21 & Ministerial Decision 73
Forensic analysis of XML metadata leakage during Federal Tax Authority (FTA) transmission.
Navigating tax substance for entities operating with both Free Zone and Mainland permits.
Forensic analysis of a Free Zone entity opening a Dubai Mainland branch under Decree-Law 47.
Related Party Compliance and Arm's Length Principle Enforcement in 2025/26
Navigating Free Zone Tax Eligibility and Forensic Requirement Standards
Lexicon Entry: Revenue Thresholds, Elections, and 2026 Expiry Conditions
Lexicon Entry: Statutory Applicability under Article 11 & Decree-Law 47
Lexicon Entry: Transfer Pricing Standard under Article 34 & OECD Alignment
Lexicon Entry: Article 14 Analysis and Shadow Management Defense
What qualifies a free zone person, under Article 18 and Cabinet Decision 100
Qualifying income, substance and the 0% and 9% rates
A Strategic Protocol for the First Federal Tax Authority (FTA) Cycle
Personal Risk and Statutory Responsibility under UAE Tax Procedures
A Forensic Framework for Decree-Law 47 & Administrative Record Integrity
Lexicon Entry: The Substance Requirement Standard for 2026
Lexicon Entry: Forensic Proof of Non-Manipulation for 2026 Audits
Lexicon Entry: Deductibility Limits and UBO Remuneration Standards
Lexicon Entry: Double Taxation Mitigation under Article 47
Lexicon Entry: Audit Timelines under Federal Decree-Law No. 28
Understanding Automated Transactional Scrutiny and Pattern Recognition
Article 14 Analysis for Offshore Management in a Digital Era
Managing XML Data Integrity under the Federal E-Invoicing Mandate