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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.
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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.
Transfer 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.
Read MoreHow ESG Assurance Builds Trust in Reported Data?
Sustainability disclosures can influence investor confidence, lender discussions, customer relationships, tender eligibility, and board oversight. ESG assurance brings independent discipline to environmental, social, and governance reporting, helping organizations demonstrate that their reported data is complete, supportable, and clearly presented.
Read MoreBranch Versus Subsidiary: Which Structure Fits?
A new UAE operation can look commercially promising long before its legal structure has been properly assessed. The choice between a branch and a subsidiary affects liability, financial reporting, local governance, and the administrative work needed to remain compliant.
Read MoreAccounting Records Retention for Your Business
A missing invoice is rarely just an administrative inconvenience. It can delay a VAT review, weaken a tax position, complicate an audit, or leave directors unable to explain a material balance. Effective accounting records retention gives a business reliable evidence behind its numbers.
Read MoreLiquidation Versus Company Deregistration
A decision to stop trading does not, by itself, end a UAE company’s legal, tax, or financial obligations. The distinction between liquidation and deregistration determines how liabilities are addressed, how assets are handled, and whether the entity can be properly removed from the register.
Read More10 Audit Red Flags That Your Business Should Address
A year-end audit rarely becomes difficult because of one missing document. More often, audit red flags develop gradually: reconciliations are postponed, approvals become informal, or records do not align across systems.
Read MoreDividend Taxation: What Companies Should Know?
A dividend declaration can appear straightforward: a company has profits, shareholders approve a distribution, and funds are paid. In practice, dividend taxation in the UAE requires a more careful review.
Read MoreElectronic Invoicing Trends for Your Business
A supplier invoice that arrives as a PDF, is printed, approved by email, and rekeyed into an accounting system may still be accepted in many business settings. It is also a weak point in the financial control environment.
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