The FTA’s Free Zone Persons Guide. HQ services are Qualifying Activity and other intragroup services are not. How to distinguish between them? Read more in the publication of Andrey Nikonov and Maria Nikonova.
The FTA’s Free Zone Persons Guide.
We delve into differentiating between Ancillary and Incidental Activities. Read more in the publication of Andrey Nikonov and Maria Nikonova.
The FTA’s Free Zone Persons Guide.
In the Free Zone Persons Guide, The FTA instructs ‘all taxpayers’ to ‘check with their respective Free Zone Authority to confirm if they operate in a Free Zone or Designated Zone for Corporate Tax purposes’....
The FTA’s Free Zone Persons Guide.
Its definition was introduced by Ministerial Decision No. 139 of June 1, 2023. On October 27, the MoF replaced this decision with Decision No. 265. The latter does not include the definition...
The FTA’s Free Zone Persons Guide.
The FTA’s Free Zone Persons Guide provides substantial input in obtaining clarity. However, some clarifications requires further details. Specifically, the Guide addresses how to distinguish between a main...
On 21 June 2024, draft law
No. 652920-8 “On amending article 12 of the Federal Law ‘On counteracting
extremist activity’ and articles 5 and 38 of the Federal Law ‘On advertising’”
(the “Draft Law”) was put before the State Duma.
The FTA’s Free Zone Persons Guide.
The subject of this study is the distribution of customized or upgraded software solutions. Income generated from copyrighted software may qualify for the 0% Corporate Tax rate. Read more in the article...
Economically
significant companies will be fined for a breach of requirements in the sphere
of corporate relationships; information security services from hostile states
have been banned; the list of resources where it is prohibited to p...
The FTA’s Free Zone Persons Guide.
In this study, we delve into VAT issues related to e-advertisements, using social media ad platforms to demonstrate the case. The focus is on applying the place of use and enjoyment rule. As usual, we utilize...
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