UAE Corporate Tax, VAT & Transfer Pricing

Corporate Tax support built around the numbers

UAE Corporate Tax starts with the financial statements, but a dependable return also requires the right entity classification, tax adjustments, elections, related-party analysis and supporting records. We help management connect the tax position to the close process, forecast and cash plan.

• Scope, registration and entity reviews
• Tax-adjustment and provision support
• Return preparation and review
• Small Business Relief and other relief assessments where relevant
• Tax-group and restructuring considerations
• Compliance calendars and management reporting

Free Zone reviews that go beyond the licence

A Free Zone entity remains within the Corporate Tax framework. Access to the Qualifying Free Zone Person regime depends on meeting detailed conditions, including the nature of income and activities, substance, transfer pricing and other compliance requirements. We review the actual revenue streams and operating model rather than assuming a Free Zone licence determines the outcome.

• Qualifying and excluded activity mapping
• Revenue-stream and de minimis monitoring
• Substance and operating-model review
• Related-party and permanent-establishment considerations
• Evidence files for the treatment adopted

VAT and indirect tax compliance

VAT affects contracts, invoicing, systems, working capital and evidence—not only the periodic return. We help businesses establish a repeatable process from transaction review and registration through return preparation, reconciliations, refunds and FTA correspondence.

• Registration and deregistration support
• Return preparation and VAT reconciliations
• Transaction and place-of-supply reviews
• Input-tax and refund assessments
• Voluntary-disclosure and audit support
• Excise Tax scoping where relevant

Transfer pricing that reflects how the group operates

UAE transfer-pricing rules apply to transactions with Related Parties and Connected Persons, including domestic arrangements. We align agreements, pricing methods, allocation keys and documentation with the commercial substance of the transactions and the finance data available to support them.

• Related-party registers and transaction mapping
• Arm’s-length pricing policies
• Disclosure support and threshold assessments
• Local file and master file support where applicable
• Intercompany agreements and year-end adjustments

Common questions

• Does a Free Zone licence automatically mean 0% Corporate Tax? No. The treatment depends on whether the entity and its income meet the applicable qualifying conditions.
• Is VAT registration separate from Corporate Tax registration? Yes. They are separate taxes with separate registrations and compliance obligations.
• Do transfer-pricing rules apply only to cross-border transactions? No. They can also apply to UAE domestic related-party and connected-person transactions.
• When should tax planning begin? Ideally before a transaction or structural change, and then as part of the monthly close and annual compliance calendar.