We do not exit when complexity enters. We stand by our clients through every regulatory shift, audit, and challenge. Unwavering support is the foundation of our firm.
We use cookies to ensure our website functions properly and to understand how you interact with our site. Privacy Policy
The common trap is running a UAE company from a UK desk: if the real decisions stay in the UK, the company can remain UK-taxed however it is registered.
Follow the chain in order, or open any term for the full definition and its legal basis.
The long-standing test that treats a company as tax resident where its real top-level decisions are actually made, rather than where it is registered. A founder who relocates but keeps controlling the company from the old country may not have moved its residence at all.
The test that decides which country has primary taxing rights over a company, usually based on where it is incorporated or where its central management and control sits. A company can be resident in more than one country, which double taxation agreements then resolve.
A fixed place of business, or a dependent agent, through which a company carries on business in another country. Creating a PE can give that country the right to tax the profits attributable to it, even without a local company.
The requirement that an entity claiming to be resident or active in a jurisdiction has genuine operations there, such as staff, premises, and decision-making, rather than existing only on paper. Substance rules determine whether a structure is respected for tax purposes.
A foreign subsidiary whose profits may be attributed back to, and taxed in, the parent’s home country under anti-avoidance rules. CFC regimes are designed to stop profits being shifted into low-tax jurisdictions.
A UK anti-avoidance regime that can tax a UK-resident individual on the income of an overseas company or structure they have transferred assets to, even where that income is kept offshore.
A treaty between two countries that allocates taxing rights and provides relief so the same income is not taxed twice. DTAs are central to structuring cross-border dividends, interest, royalties, and employment income.
An official certificate issued by the UAE Federal Tax Authority confirming that a person or company is tax resident in the UAE. It is used to claim relief under the UAE’s network of double taxation agreements.
A rule that divides a tax year into a resident and a non-resident part when someone moves country partway through, so they are taxed as a UK or Irish resident only for the part of the year they actually were one.
A UAE free zone entity that meets the conditions to benefit from a 0% corporate tax rate on its qualifying income. Keeping that status depends on adequate substance, audited accounts, and staying within the qualifying activity rules.
A director will review your enquiry and respond to scope the work and next steps.