Authoritative analysis on UAE Corporate Tax, VAT, IFRS, Expert Reports, and the evolving regulatory landscape — from practitioners who advise the firms navigating it.
The UAE's Corporate Tax regime has moved from registration to enforcement. With the first filing deadlines now passed and FTA audits underway, businesses can no longer afford ambiguity in their tax position. This analysis covers the critical issues: qualifying income, exempt persons, free zone entities, and the top five mistakes we're correcting in client engagements right now.
"Many free zone businesses assume their qualifying status is automatic. It is not — and the consequences of getting it wrong are material."
Abdulrahman Alnuaimi, Managing Director
DIFC Practice Direction 2 sets strict requirements for expert evidence. We explain what courts expect and how poor expert reports are challenged — and dismissed.
QFZP status is not permanent. We break down the 95% qualifying income threshold, the de minimis rule, and the activities that can inadvertently disqualify your entity.
The FTA's penalty reduction window for voluntary disclosure is a genuine opportunity — but only when handled correctly. Timing, form selection, and narrative framing all matter.
Right-of-use asset recognition under IFRS 16 continues to catch UAE borrowers off-guard. We explain the covenant implications and how to renegotiate before your bank does.
Asset tracing in cross-border disputes requires structured methodology and court-admissible documentation. This article outlines the approach we use in DIFC and onshore proceedings.
The most effective internal audit functions in the UAE have shifted from retrospective compliance review to forward-looking risk intelligence. Here is the framework we implement for clients.
Construction disputes in the UAE regularly involve loss of profit claims that run into millions of dirhams. We examine the five methodologies courts accept and when each applies.
Designated zone VAT treatment remains one of the most misapplied areas of UAE tax law. This guide clarifies the supply-of-goods rules, the intention test, and the documentation the FTA expects.
DFM and ADX listed companies face growing pressure to provide assured ESG disclosures. We examine what assurance means, what auditors verify, and how to close your reporting gap.
We publish focused guidance on financial expert evidence for legal practitioners, in-house counsel, and corporate litigants preparing for UAE court proceedings.
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CT registration, qualifying income, free zone regimes, transfer pricing
Input tax recovery, designated zones, voluntary disclosure, FTA audits
Financial expert witness standards, court admissibility, damage quantification
IFRS adoption, audit quality, internal controls, financial reporting
Asset tracing, fraud investigations, financial misconduct, dispute support
IFRS 3 acquisition accounting, shareholder disputes, M&A due diligence
MOE, DIFC, ADGM, FTA, RERA, and Dubai Economy regulatory updates
Practical compliance for UAE small and medium enterprises across sectors
Our senior professionals provide direct, confidential advice on UAE audit, tax, and Expert Report matters. No intermediaries. No generic responses.