18/07/2026
UAE Corporate Tax: Clarifies 15 Key Business Areas
The FTA has provided practical clarity on 15 common Corporate Tax areas, including Free Zone income, Permanent Establishment, Transfer Pricing, adequate substance, investment funds, family foundations, manufacturing, commodity trading, shipping, logistics, financial services, headquarters activities, intellectual property, real estate, and investment structures.
A useful update for UAE businesses to reassess their tax positions and stay compliant.