Analytics and brochures

In the UAE, the code of activity can affect a lot. As a result, tax implications may differ. It can be disastrous to proceed with a license for one activity and end up with penalties or liquidation if you don't have a license covering the appropriate code. Read more in the publication of Andrey Nikonov, Senior Partner, and Maria Nikonova, Partner.

Advertising in the Internet has been a matter of concern for market participants since September 2022, when the rules for keeping records of and labelling advertisements came into force1. The new rules were followed, in September 2023, by liability being introduced for a breach2. Moreover, the matter at issue now is not merely what the requirements are for advertising in the Internet, but the actual extensive practice of holding offenders liable for their failure to comply with these rules. Pepeliaev Group's partner Elena Sokolovskaya will examine what kind of approaches have already evolved.

The distribution of materials from a Designated Zone to a customer who processes these materials and sells the product of processing qualifies for the 0% Corporate Tax rate in the UAE. Manufacturing is defined as an activity separate from Processing. In this case study, we examined the difference between processing and manufacturing in the scenario where raw materials are sold to a factory to manufacture a ready-to-use product.

This case study addresses several major issues related to the application of a 0% VAT rate to indirect exports in the UAE. First, it considers the resale of goods that were already sold for subsequent export within the UAE. Second, it explores the interplay between the timing of customs clearance and resale. Third, it examines VAT concequenses for cases where goods have been transferred to a Designated Zone prior to their sale and resale. Finally, it discusses registration issues for foreign customers in cases of the aforementioned resale. Given the scarcity of clarifications from the FTA, we are attempting to bridge the gap with insights provided by the Omani, Saudi, and Bahraini tax authorities regarding similar regulations. Read more in the article of Andrey Nikonov, Senior Partner, and Maria Nikonova, Partner.

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, Senior Partner, and Maria Nikonova, Partner.