UAE Domestic Minimum Top-up Tax: What In-Scope Groups Must Do Before 30 November 2026
In-scope UAE groups with a December 2025 year end must register for Domestic Minimum Top-up Tax by 30 November 2026. A week-by-week checklist for what remains and what comes next.
Tax Residency Certificates in the UAE: How to Apply via EmaraTax and Why Timing Matters
A practical guide to applying for a UAE Tax Residency Certificate through EmaraTax, the documents the FTA asks for, and why groups claiming treaty relief should apply well before year-end.
How Do You Appoint an E-Invoicing ASP in the UAE? EmaraTax and ERP Steps Explained
A step-by-step guide to appointing a UAE e-invoicing Accredited Service Provider through EmaraTax, and the ERP configuration businesses need before their Phase 1 or Phase 2 go-live date.
UAE Corporate Tax Participation Exemption: When Are Dividends and Capital Gains Really Tax-Free?
Not every intra-group dividend or share sale is automatically tax-free under UAE corporate tax. Here are the five ownership and value conditions the FTA actually checks.
Qualifying Group Relief in the UAE: Moving Assets Between Related Companies Without Triggering Corporate Tax
Qualifying Group Relief lets UAE companies with 75% common ownership move assets tax-free — but the relief is clawed back if the asset leaves the group within two years.
Corporate Tax for Freelancers in the UAE: When Does the AED 1 Million Threshold Apply?
Freelancers and sole establishments trigger UAE corporate tax at a different point than companies: AED 1 million turnover, with its own registration deadline.