UAE Tax Residency & Business Presence: Rules, Criteria and Corporate Tax Implications
Haroon Juma
May 18, 2026
With the introduction of Corporate Tax under Federal Decree-Law No. 47 of 2022, UAE Tax Residency
Insights
Explore our latest thought leadership, articles, research and analysis. Whether you’re seeking to save costs or risks or seeking actionable advice, our insights are designed to help you navigate the complexities of operating in the UAE and drive sustainable growth.
Our Latest Reads
7 Cost-Cutting Strategies for UAE SMEs to Improve Cash Flow
Haroon Juma
May 12, 2026
Declining revenue and static or increasing operational costs place increased pressure on SMEs across the UAE. Many businesses are now managing
In-House vs Outsourced Finance in the UAE: Cost, ROI & Scalability for SMEs
Haroon Juma
April 21, 2026
For many UAE businesses, finance functions often become more complex than they are formally structured. What works with a single
Double Taxation Avoidance Agreements (DTAAs) – Impact on UAE Entities
Haroon Juma
April 8, 2026
Double Taxation Avoidance Agreements (DTAAs) are bilateral treaties that prevent the same income from being
Cash Flow vs Profit Explained: How to Avoid Liquidity Risks in UAE Businesses
Haroon Juma
April 2, 2026
It is a common error to use profit and cash flow as interchangeable terms. In reality, they reflect different aspects of a company’s financial position. A business can
Free Zone Regulatory Authority Obligations: UAE Compliance Requirements for Free Zone Companies
Haroon Juma
February 25, 2026
Free Zone Regulatory Authority obligations extend beyond financial reporting and disclosure, encompassing licensing, employment, office, customs and
Key Resources
7 Cost-Cutting Strategies for UAE SMEs to Improve Cash Flow
Haroon Juma
May 12, 2026
Declining revenue and static or increasing operational costs place increased pressure on SMEs across the UAE.
In-House vs Outsourced Finance in the UAE: Cost, ROI & Scalability for SMEs
Haroon Juma
April 21, 2026
For many UAE businesses, finance functions often become more complex than they are formally structured.
Spotlight
7 Cost-Cutting Strategies for UAE SMEs to Improve Cash Flow
Haroon Juma
May 12, 2026
In-House vs Outsourced Finance in the UAE: Cost, ROI & Scalability for SMEs
Haroon Juma
April 21, 2026
Double Taxation Avoidance Agreements (DTAAs) – Impact on UAE Entities
Haroon Juma
April 8, 2026
Cash Flow vs Profit Explained: How to Avoid Liquidity Risks in UAE Businesses
Haroon Juma
April 2, 2026
UAE Tax Residency & Business Presence: Rules, Criteria and Corporate Tax Implications
Haroon Juma
May 18, 2026
With the introduction of Corporate Tax under Federal Decree-Law No. 47
Free Zone Regulatory Authority Obligations: UAE Compliance Requirements for Free Zone Companies
Haroon Juma
February 25, 2026
Free Zone Regulatory Authority obligations extend beyond financial reporting and
Spotlight
UAE Tax Residency & Business Presence: Rules, Criteria and Corporate Tax Implications
Haroon Juma
May 18, 2026
Free Zone Regulatory Authority Obligations: UAE Compliance Requirements for Free Zone Companies
Haroon Juma
February 25, 2026
Free Zone Tax Reporting Obligations in the UAE: Corporate Tax, VAT & Compliance Requirements
Haroon Juma
February 23, 2026
UAE Free Zone Filing Deadlines: Corporate Tax, VAT & Compliance Requirements
Haroon Juma
February 19, 2026
Key Weaknesses and How to Strengthen Audit Readiness for 2026
Haroon Juma
December 16, 2025
Audits are central for external stakeholders’ confidence, maintaining compliance and financial integrity in the UAE.
Control Petty Cash & Maximise Tax Deductions: How PEMO Solves UAE Expense Risks
Haroon Juma
June 23, 2025
The introduction of Corporate Tax in the UAE has increased
Spotlight
Key Weaknesses and How to Strengthen Audit Readiness for 2026
Haroon Juma
December 16, 2025
Control Petty Cash & Maximise Tax Deductions: How PEMO Solves UAE Expense Risks
Haroon Juma
June 23, 2025
Navigating Financial Success: Essential Accounting Services for Small and Medium Size Companies in Dubai
Haroon Juma
February 5, 2025
Internal and External Audits in The UAE: Insights for Your Business
Haroon Juma
January 21, 2025
UAE Tax Residency & Business Presence: Rules, Criteria and Corporate Tax Implications
Haroon Juma
May 18, 2026
With the introduction of Corporate Tax under Federal Decree-Law No. 47
Double Taxation Avoidance Agreements (DTAAs) – Impact on UAE Entities
Haroon Juma
April 8, 2026
Double Taxation Avoidance Agreements (DTAAs) are bilateral treaties that prevent
Spotlight
UAE Tax Residency & Business Presence: Rules, Criteria and Corporate Tax Implications
Haroon Juma
May 18, 2026
Double Taxation Avoidance Agreements (DTAAs) – Impact on UAE Entities
Haroon Juma
April 8, 2026
UAE Cabinet Decision No. 209 of 2025: Key Implications for EOIR Compliance and Tax Transparency
Haroon Juma
February 17, 2026
Free Zone Regulatory Authorities Obligations – UBO Disclosures
Haroon Juma
January 29, 2026
Important Alert – UAE Economic Substance Regulations
Haroon Juma
October 21, 2024
The abolishment of the UAE Economic Substance Regulations has been
Economic Substance – Compliance and Administrative Penalties
Haroon Juma
April 5, 2021
Annual Compliance and Key Actions The Economic Substance Regulations (ESR)
Spotlight
Important Alert – UAE Economic Substance Regulations
Haroon Juma
October 21, 2024
Economic Substance – Compliance and Administrative Penalties
Haroon Juma
April 5, 2021
Ministry Of Economy goAML Registration Due By 31st March 2021
Haroon Juma
March 4, 2021
Economic Substance Regulations & Beneficial Owner (UBO) Procedures & Deadline – FAQs
Haroon Juma
November 15, 2020
Case studies
See all case studies >
M&A
How a global firm moved swiftly to set up a stand-alone energy business
A global conglomerate with newly acquired oil and gas assets leveraged an accelerated approach to set up a new business at speed.
M&A
How a global firm moved swiftly to set up a stand-alone energy business
A global conglomerate with newly acquired oil and gas assets leveraged an accelerated approach to set up a new business at speed.
M&A
How a global firm moved swiftly to set up a stand-alone energy business
A global conglomerate with newly acquired oil and gas assets leveraged an accelerated approach to set up a new business at speed.
Explore insights by sector
We know the imperatives of transformation and sustainable growth place varying demands on leaders, so we’ve curated our most actionable insights across key industry markets.
