FTA Decision No. 12 of 2026: Registration & Deregistration Timelines for UAE Domestic Minimum Top-up Tax (DMTT)
UAEThe United Arab Emirates has introduced a 15% Domestic Minimum Top-up Tax (DMTT) for large multinational enterprise groups as part
The United Arab Emirates has introduced a 15% Domestic Minimum Top-up Tax (DMTT) for large multinational enterprise groups as part
Summary Most individuals and businesses approach International tax advisors in India for tax compliance, return filing, and refunds. But in
In Alert #2, the focus was on the foundational QFZP conditions — presence in the Free Zone, substance requirements, and
Free Zone Persons: QFZP Conditions – Alert #3 Read More »
Summary In the fourth part of M2K’s UAE Corporate Tax Series, this alert continues to unpack the conditions required for
Free Zone Persons: QFZP Conditions – Alert #4 Read More »
The UAE’s Corporate Tax regime introduces a new layer of compliance for Free Zone businesses, with strict rules around qualifying
Free Zone Persons: QFZP Conditions #2 Read More »
With the rollout of Corporate Tax in the UAE effective for fiscal years starting on or after July 1, 2023,
Free Zone Persons: QFZP Conditions #1 Read More »
This blog offers a clear, updated breakdown of how Free Zone Persons (FZPs) in the UAE are taxed under the
UAE Updates – Taxation of Free Zone Persons (Qualifying Income) Read More »
If you’re managing a group of companies under common ownership in the UAE, this blog will walk you through a
This blog walks you through the UAE’s transfer pricing framework under corporate tax law. You’ll discover how related-party transactions must
This blog unpacks two vital areas of the UAE’s Corporate Tax Law: Whether you’re a CFO, consultant, or business owner,
General Anti-Abuse Rules & Corporate Tax Compliances Read More »
In this blog, we unpack Part I of the UAE Tax Procedures framework, which outlines how businesses must operate under
Tax Procedures Part – I Read More »
In this article, we break down how taxable income is calculated under the UAE Corporate Tax Law—and which deductions are
Deductions & Determination of Taxable Income Read More »
Calculating taxable income is one thing. Figuring out how much tax you actually owe, when to pay it, and how
Corporate Tax Calculations, Payments, Tax Credits & Refund Read More »
When it comes to corporate tax, relief provisions can be real game changers—especially for businesses navigating losses, internal restructuring, or
If your company is going through a merger, restructuring, or winding down a division, you’ll want to know how tax
This blog breaks down the recently introduced Corporate Tax regime in the UAE—why it was introduced, who it applies to,
Levy of Corporate Tax Read More »
If you’re a non-resident doing business with the UAE — maybe you’re selling to clients, providing services remotely, or investing
Taxation of Non-Residents – State Sourced Income Read More »
This blog dives deep into the concept of Permanent Establishment (PE) under UAE Corporate Tax Law. If you’re a foreign
Permanent Establishment Read More »
This blog explores the concept of Exempt Persons and Exempt Income under the UAE Corporate Tax regime. If you’re a
Exempt Persons and Exempt Income Read More »
This blog explores the second part of the UAE’s Tax Procedures framework. If you’ve ever wondered what your rights and
Tax Procedures Part – II Read More »