Analytics and brochures

We hosted a webinar focused on the essentials of identifying and substantiating R&D activities eligible for the 0% Corporate Tax rate. I’m sharing an article extract from that session, highlighting key principles to help organizations distinguish genuine R&D from routine business activities. Read more in the article of Andrey Nikonov, Senior Partner.

On 24 October 2024, the Federal Tax Authority (FTA) released essential guidance on Corporate Tax for real estate investments by individuals, addressing a complex area where real estate activities diverge from standard Corporate Tax rules and highlighting critical questions on licensing. Read more in the article of Andrey Nikonov, Senior Partner.

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 of a natural person. Read more in the article of Andrey Nikonov, Senior Partner.

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.

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 tax rate. Should this unfavorable treatment apply to cases where one IP is integrated into another? Read more in the article of Andrey Nikonov, Senior Partner.

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 regime is guided by the OECD guidelines highlighted in the final BEPS report on Action 5. Read more in the article of Andrey Nikonov, Senior Partner.