What UAE Tax Advisory Covers
Tax advisory goes beyond routine compliance — it is forward-looking guidance on how the UAE corporate tax, VAT, transfer pricing, and Economic Substance Regulations (ESR) frameworks apply to your specific structure, before decisions are made rather than after. This matters more than ever as the FTA increases scrutiny on free zone qualification, related-party transactions, and group reorganisations.
- Corporate tax planning: optimising taxable income calculation, reliefs, and exemptions under Federal Decree-Law No. 47 of 2022.
- Qualifying Free Zone Person (QFZP) assessment: determining whether your free zone entity genuinely qualifies for the 0% rate under Cabinet Decision No. 100 of 2023.
- Group structuring: tax groups, holding company design, and intercompany arrangements.
- Transfer pricing: arm's-length pricing and documentation under Ministerial Decision No. 97 of 2023.
- Cross-border tax: double tax treaty relief, permanent establishment risk, and withholding considerations.
- Economic Substance Regulations (ESR) and Ultimate Beneficial Owner (UBO) compliance reviews.
Who Needs Tax Advisory
Tax advisory is most valuable at decision points — before you set up a new entity, restructure a group, price an intercompany transaction, or claim a free zone incentive — rather than after the FTA has already raised a query.
- Free zone businesses in IFZA, DMCC, Meydan, SHAMS, or JAFZA unsure whether they qualify as a QFZP.
- Groups with multiple UAE entities considering forming a tax group or restructuring ownership.
- Businesses with related-party transactions requiring transfer pricing documentation.
- Companies expanding cross-border and needing treaty relief or permanent establishment risk review.
- Businesses that received an FTA query or audit notice and need expert representation.
- SMEs deciding between remaining unincorporated, forming an LLC, or restructuring for small business relief eligibility.
Qualifying Free Zone Person (QFZP) Assessment
Under Cabinet Decision No. 100 of 2023, a free zone person can benefit from a 0% corporate tax rate on qualifying income, but the conditions are strict: adequate substance in the UAE, deriving qualifying income (not excluded activities), meeting the de minimis threshold for non-qualifying revenue, and maintaining audited financial statements.
| QFZP Condition | Key Requirement |
|---|---|
| Adequate substance | Core income-generating activities and adequate assets/staff in the free zone |
| Qualifying income | Transactions with other free zone persons or specified qualifying activities |
| De minimis threshold | Non-qualifying revenue must not exceed the lower of AED 5 million or 5% of total revenue |
| Audited financial statements | Required to evidence substance and qualifying income split |
| Election status | Must not have elected to be subject to standard corporate tax rates |
Getting this assessment wrong is costly: a free zone entity that incorrectly claims QFZP status can be reassessed at the standard 9% rate for the full financial year, plus penalties. We conduct a documented QFZP assessment and pair it with financial reporting to evidence substance correctly.
Transfer Pricing and Documentation
Ministerial Decision No. 97 of 2023 requires businesses with related-party and connected-person transactions to apply the arm's-length principle and maintain supporting documentation. Depending on revenue and transaction thresholds, businesses may need a Master File, Local File, or simply disclosure via the corporate tax return.
- Local File and Master File required where consolidated group revenue exceeds AED 3.15 billion, or specific related-party transaction thresholds are met.
- All taxable persons with related-party transactions must disclose them on the corporate tax return, regardless of size.
- Benchmarking studies support pricing on management fees, intercompany loans, royalties, and shared services.
- Documentation must be available within 30 days of an FTA request.
We prepare transfer pricing policies and disclosure schedules that plug directly into your corporate tax filing, reducing audit risk on intercompany arrangements.
Cross-Border Structuring and Treaty Relief
The UAE has an extensive double tax treaty network, but claiming relief requires correctly evidencing tax residency and beneficial ownership. We advise on permanent establishment risk for UAE businesses with overseas operations, and for foreign businesses with UAE-facing activity, including agency arrangements and fixed place of business exposure.
- Tax residency certificate applications for UAE entities and individuals.
- Permanent establishment risk reviews for cross-border service delivery.
- Withholding tax and treaty relief analysis for outbound payments.
- Structuring for holding companies with international subsidiaries.
Our Advisory Engagement Process
- 1Discovery call — we understand your structure, objectives, and specific tax questions via a 30-minute WhatsApp or video call.
- 2Document review — we assess licences, ownership charts, financials, and existing intercompany agreements.
- 3Analysis and options — we prepare a written position paper outlining the applicable law, risks, and recommended approach.
- 4Implementation support — we help execute the recommendation, whether that's a QFZP filing position, group registration, or transfer pricing policy.
- 5Ongoing monitoring — for retainer clients, we flag law changes and Cabinet Decisions relevant to your structure throughout the year.
Engagement Types and Pricing
| Engagement | Best For |
|---|---|
| One-off advisory session | Specific question — e.g. QFZP eligibility, treaty relief |
| Written position paper | Board decisions, investor due diligence, audit defence |
| Transfer pricing documentation project | Groups with related-party transactions |
| Ongoing advisory retainer | Groups needing continuous monitoring and quarterly reviews |
Because advisory scope varies significantly, we provide a fixed quote after the discovery call rather than a one-size-fits-all price — view our packages or pricing for indicative ranges, or contact us directly for a same-day estimate.
Worked Example: Free Zone Group Restructuring
A DMCC-based trading group with three related entities was uncertain whether intercompany management fees jeopardised its QFZP status. Tax Easy UAE reviewed the transaction flows, confirmed that over 8% of one entity's revenue came from non-qualifying activities (breaching the 5% de minimis threshold), and recommended restructuring the fee arrangement plus forming a tax group for the other two entities. The result: two entities retained the 0% QFZP rate, and the group avoided an estimated AED 340,000 in additional corporate tax exposure.
Why Choose Tax Easy UAE for Advisory
Tax Easy UAE delivers advisory support entirely online to businesses across Dubai, Abu Dhabi, Sharjah, Ajman, and RAK. Every position paper is reviewed by a tax expert, fees are agreed upfront before work begins, and our team typically responds to WhatsApp queries within 30 minutes during business hours.
- Written, defensible position papers — not verbal opinions
- Deep familiarity with free zone QFZP conditions across IFZA, DMCC, Meydan, SHAMS, and JAFZA
- Transparent, agreed-upfront fees for every engagement
- Direct access to a tax expert, not a junior case handler