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Corporate Tax & Regulatory Advisory — ABR Advocates
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Corporate Law

Corporate Tax & Regulatory Advisory

The UAE’s regulatory environment has transformed. The Corporate Tax Law (Federal Decree-Law No. 47 of 2022) brought a 9% federal tax on business profits above AED 375,000 (0% below), with its own registration, filing and transfer-pricing obligations; free zones have qualifying-income rules of their own; and around the tax sit substance requirements, beneficial-ownership disclosure and sector-specific regulation. Compliance is now a discipline — and planning, done early, a genuine source of value.

How we help

We advise on how the corporate tax regime applies to your structure — including free-zone qualification, grouping and the reliefs available; align legal structure with tax outcome in formations, reorganisations and transactions; manage registration and the compliance calendar; address economic-substance and disclosure obligations; and advise on the sector regulations that apply to your activity. Where a matter needs specialist tax computation or audit support, we coordinate with accounting professionals so you receive one joined-up answer.

Why legal and tax must be advised together

Tax consequences follow legal form: the entity you choose, the zone you sit in, and the way a deal is structured decide the tax result. Advising them separately produces structures that are legally neat and fiscally poor — or vice versa. Our corporate and tax advisory is integrated by design.

Common questions

Corporate Tax & Regulatory Advisory FAQs

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Broadly, businesses and those conducting business activity in the UAE — including free-zone entities, even where their income qualifies for favourable treatment. Registration and filing obligations apply regardless of rate, and penalties attach to lateness.
Qualifying free-zone persons can access a 0% rate on qualifying income, but the conditions — substance, the nature of the income, and dealings with the mainland — are technical and must be actively maintained. We assess and structure for qualification rather than assuming it.
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