Corporate Tax Services
Dedicated Customer Teams & Agile Services
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Overview
With the introduction of Corporate Tax (CT) in the UAE, businesses are required to comply with the Federal Tax Authority’s (FTA) regulations under Federal Decree-Law No. 47 of 2022. Our comprehensive corporate tax services ensure your business remains compliant while optimizing tax efficiency.
- Assessment of eligibility and timelines
- Preparation and submission of CT registration application via the EmaraTax portal
- Coordination with FTA for approvals and updates
- Issuance of Corporate Tax Registration Certificate
- Entity classification (Taxable Person, Exempt, Free Zone Qualifying Entity)
- Analysis of tax implications on business model, structure, and transactions
- Planning around tax grouping, transfer pricing, and reliefs (e.g., small business relief)
- Advice on restructuring and intercompany transactions for tax efficiency
- Review of financial statements for CT computation
- Preparation of tax adjustments as per CT law
- Calculation of taxable income and final CT payable
- Filing of Annual Corporate Tax Return with the FTA
- Support for maintaining necessary records (7-year retention requirement)
- Evaluation of eligibility for de-registration (cessation, liquidation, etc.)
- Submission of CT de-registration request
- Final return preparation and clearance from FTA
- Gap analysis and readiness assessment for FTA review
- Review of books, ledgers, and previous tax computations
- Identification of risks and non-compliance areas
- Recommendations for corrective actions
- Transfer Pricing Policy Design: Assist in structuring pricing policies for intercompany transactions in line with OECD and UAE CT guidelines.
- Preparation of TP Documentation: Develop robust Local Files and Master Files to meet legal requirements and support audit readiness.
- Benchmarking Studies: Conduct industry-based comparables analysis to determine arm’s length pricing for cross-border transactions.
- Intercompany Agreement Review: Draft or review intercompany agreements to align with transfer pricing principles and substance requirements.
- Risk Assessment & Planning: Identify potential TP risks and advise on tax-efficient structuring strategies.
- Support During Tax Audits: Represent and assist clients during transfer pricing assessments or inquiries by tax authorities.
Corporate Tax Services
Expert guidance to ensure compliance with UAE’s evolving corporate tax regulations.
