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Practical insights on UAE Corporate Tax, VAT, statutory audits, accounting and financial reporting, written by experienced professionals helping UAE businesses stay compliant and make informed decisions.
Latest Articles & Insights
Explore practical articles prepared by GKA’s audit, tax and advisory professionals, covering current UAE regulations, compliance updates and practical guidance for business owners, finance teams and decision-makers.
Reverse Charge Mechanism and Zero-Rated Supplies Explained under UAE VAT
The reverse charge mechanism and zero-rated supplies are two UAE VAT concepts that are often confused. Learn how each works, when the conditions apply and what evidence to keep.
Read MoreExcise Tax Updates and Compliance for Relevant Industries in the UAE
UAE Excise Tax targets tobacco, vaping products, energy drinks and sweetened beverages, with new volumetric rates and minimum prices in 2026. Learn the current rates, who must register and the main compliance points.
Read MoreVAT Grouping Strategies for Multi-Entity Groups in the UAE
VAT grouping can simplify compliance and remove VAT on internal transactions for related UAE entities. Learn the eligibility conditions, key benefits, risks and practical steps before applying.
Read MoreTax Residency Certificate (TRC) Applications and Why They Matter for Cross-Border Businesses
A UAE Tax Residency Certificate can help businesses and individuals support claims for treaty benefits on cross-border income. Learn who may apply, what evidence is commonly needed and how to prepare an application.
Read MoreInput VAT Recovery Rules and Common Disallowances in the UAE
Input VAT recovery can protect cash flow, but it depends on the purpose of the expense, valid documentation and timely claims. Learn the main recovery rules, blocked expenses and new supplier verification requirements.
Read MoreUAE E-Invoicing Rollout: Timelines, Accredited Service Providers and Preparation Steps
The UAE is introducing mandatory electronic invoicing through the Peppol network and PINT-AE standard. Learn which rollout phase applies to your business, what an Accredited Service Provider does, and how to prepare ahead of the 2027 deadlines.
Read MoreDomestic Minimum Top-up Tax (DMTT / OECD Pillar Two) for Multinational Groups in the UAE
The UAE Domestic Minimum Top-up Tax brings large multinational groups within the OECD Pillar Two framework, targeting a 15% minimum effective tax rate on UAE profits. Understand the scope test, interaction with Corporate Tax, and registration and filing deadlines.
Read MoreTransfer Pricing Documentation and Intercompany Transactions in the UAE
UAE businesses must ensure related-party and connected-person transactions follow the arm’s length principle. Learn when disclosure forms and formal transfer pricing files may be required, and how to prepare supporting records.
Read MoreQualifying Free Zone Person (QFZP) Status: Substance Requirements and Benefits
Qualifying Free Zone Person status can give a UAE free zone company a 0% Corporate Tax rate on qualifying income. The benefit depends on meeting the QFZP conditions every tax period, including adequate substance, the de minimis limit, transfer pricing compliance and annual audited financial statements.
Read MoreSmall Business Relief under UAE Corporate Tax: Eligibility and the Latest Extension
Small Business Relief remains one of the most practical concessions under the UAE Corporate Tax regime for resident companies and individuals that stay modest in size. It allows an eligible taxable person to elect to be treated as having no taxable income for a given tax period.
Read MoreUAE Corporate Tax Registration: Process and Common Pitfalls
Registering for UAE Corporate Tax is mandatory for virtually every company operating in the country — mainland or free zone — regardless of revenue or profit. The process is free and handled entirely online through EmaraTax, but small errors can lead to delays or an AED 10,000 late-registration penalty.
Read MoreTax Residency Certificate Eligibility in the UAE
A tax residency certificate can be commercially significant long before a tax return is due. However, tax residency certificate eligibility is not established simply by holding a UAE visa, trade license, or Emirates ID. The applicant must satisfy the applicable UAE residency conditions and be able to evidence the position clearly.
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