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The UAE Tax Case Study. Jebel Ali and RAK ICC offshore companies: Corporate Tax status

This brief explores the dual status of offshore companies, which have dual status under corporate legislation. On the one hand, they are legal entities acting independently. On the other hand, they possess the ‘capacity, rights and privileges...

The opportunities for reducing the burden of property tax

Pepeliaev Group advises that the Russian Supreme Court has handed down a decision on whether property should be classified as movable or immovable, and on how such property is to be taxed.

The UAE Tax Case Study. Overview of the Cabinet Decision No. 100 of 2024 on the VAT Executive Regulation

On 6th September 2024 the FTA issued a Cabinet Decision No. 100 of 2024, which significantly changed the existing VAT Executive Regulation to the UAE VAT Law. Read more in the publication of Andrey Nikonov, Senior Partner, and Maria...

The UAE Tax Case Study. Arm’s length pricing issues for the Emirati Free Zone relief

On October 3rd, we partnered with STI Taxand to host a joint webinar on the intricate challenges of transfer pricing within Free Zones under the UAE Corporate Tax framework. Read more in the article of Andrey Nikonov, Senior Partner.

Restrictions and measures of state support for business: the digest for 30 September – 13 October 2024

The conditions have been adjusted for a price to be recognised as monopolistically high/low; the fines for preventing audits may be raised; the number of indicators of risk during the processing of personal data may become larger.

The State Duma has prepared amendments to the law on protecting competition

Pepeliaev Group advises that, on 1 October 2024, the State Duma (the lower chamber of Russia’s Parliament) adopted in its third reading a Draft Law to specify the definition of a ‘business entity’ and to adjust the procedure for determining...

The UAE Tax Case Study. IP is developed from another IP acquired: Nexus Ratio calculation

One more extract from our IP webinar last week. This group of slides addresses cases where one intellectual property item is acquired to generate another one. Acquisition costs decrease the share of income from IP when applying the 0% corporate...

The UAE Tax Case Study. Emirati IP box regime for an embedded income

In October 2023, the UAE retrospectively introduced tax benefits for the ownership and exploitation of intellectual property. Income from patents or software and other qualifying IP assets can be in the scope of the 0% Corporate Tax rate. The...

The UAE Tax Case Study. Export of the Services: new rules

On November 15, 2024, a significant amendment to the UAE VAT Executive Regulation will come into effect, reshaping the way VAT is applied to the export of services. Previously, Article 31(1)(a) permitted zero-rating for services supplied to...

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