On 19 September 2025, the UAE Federal Tax Authority (FTA) issued a public clarification (Clarification) regarding the treatment of family wealth management structures under the UAE Corporate Income Tax (CIT) Law....more
The Free Zone Tax Regime allows eligible taxpayers to access a 0% Corporate Income Tax (CIT) rate, provided all statutory conditions are met. The UAE first published the Free Zone implementing decisions on 1 June 2023. These...more
Under the Corporate Income Tax (CIT) law, a Resident Person, whether a juridical or natural person, is subject to tax on its worldwide income, including income derived from foreign sources. Foreign source income refers to...more