UAE's Strategic Move for Development and Global Appeal
Overview
Who is Subject to Corporate Tax in UAE?
Broadly, Corporate Tax applies to the following “Taxable Persons”:
UAE companies and other juridical persons that are incorporated or effectively managed and controlled in the UAE;
Individuals who conduct a Business or Business Activity in the UAE as specified in a Cabinet Decision to be issued in due course; and
Non-resident juridical persons (foreign legal entities) that have a Permanent Establishment in the UAE (which is explained under Section 8).
Taxation Insights
Deciphering UAE Corporate Tax: Impact, Adjustments, and Strategy
Proactive Checklist for Financial Impact Assessment
AMD Audit Firm
Your Trusted Auditors and Accountants Accredited by Dubai Development Authority
Dubai Development Authority, a governmental body formed under Law No. 15 of 2014 and Law No. 10 of 2018, holds a vital role in Dubai's development landscape. Our authority has expanded to encompass development control, municipal, economic, and immigration functions in specific free zone clusters and communities, overseen by master developers across the city. As accredited auditors and accountants recognized by the Dubai Development Authority, we ensure compliance and financial integrity in alignment with the authority’s regulations.