Analytics and brochures

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 Qualifying Activity from ancillary one. And that is where the Guide brings in more confusion than clarity, in my view. But firstly, why does the distinction matter? Read more in the publication of Andrey Nikonov, Senior Partner.

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 of Andrey Nikonov, Senior Partner, and Maria Nikonova, Partner.

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 international case law and administrative practices to address gaps in local guidance. Read more in the article of Andrey Nikonov, Senior Partner, and Maria Nikonova, Partner.

While we delve deeper into the nuances and detailed examples provided by the FTA, we wanted to share a recent alert on the Corporate Tax Guide concerning Investment Funds and Managers. Read more in the article of Andrey Nikonov, Senior Partner, and Maria Nikonova, Partner.

This study explores VAT challenges in the UAE related to debt transfer operations. EU legislation, relevant case law, and guidance from HMRC and Irish Revenue are used to provide clarity in areas where UAE regulations are not explicit. Read more in the article of Andrey Nikonov, Senior Partner.