UAE practice notes

A UAE corporate tax group lets related companies file one return and pool profits against losses. Here's who qualifies, the benefits, and the catches.

UAE's voluntary EOSB Savings Scheme uses 5.83 to 8.33 percent of salary. With mandatory rollout signalled for 2026, here's how to decide.

From 1 June 2026, UAE mainland employers must pay 85% of wages by the 1st of each month via WPS. Penalties start on Day 5. Here is the checklist.

From 1 January 2026, excess UAE VAT credits expire five years after the tax period they arose in. Reclaim the oldest before 31 December 2026 or lose the cash.

The UAE's new R&D tax credit gives 15% to 50% back on qualifying research spend from 2026. Here is who can claim and the pre-approval step you cannot skip.

UAE Small Business Relief lets companies under AED 3 million pay 0% corporate tax. Here are the conditions, trade-offs, and how to elect on EmaraTax.

Year-end planning for UAE companies in 2026. Filing deadlines, audit thresholds, Small Business Relief, and what to do 90 days out from your year end.

Three operational mistakes I see on UK-UAE dual-jurisdiction books: invoicing flow, payment routing, and the DLA mental model across borders.

ESR filings ended for FYs after Dec 2022, but substance rules now live inside Corporate Tax. What UAE businesses still owe, and what's changed.