UAE practice notes

FTA Decision 17 of 2026 took effect on 1 October. It names six cases where input VAT on employee expenses stays recoverable, and the proof each one needs.

The FTA's TAXP010 guidance confirms a VAT Designated Zone is not automatically one for Corporate Tax. What UAE free zone distributors need to check now.

ADGM's FSRA added a lighter fund manager licence in September 2026. Under USD 200m committed capital you skip the EBCR, Finance Officer and internal audit.

DMCC adopted its Foundations Regulations on 23 September 2026, giving the UAE a fourth foundation regime. How it compares with DIFC, ADGM and RAK ICC.

UAE transfer pricing documentation explained: the AED 200m threshold, what goes in each file, which transactions to include, and the 30-day FTA deadline.

FTA Clarification CTP010 redefines director and officer for UAE corporate tax. Job titles no longer decide it, and the wrong call costs you a deduction.

UAE corporate tax credits foreign tax you already paid, but only up to the UAE tax on that income. Anything above the cap is forfeited, not carried forward.

The FTA replaced its corporate tax exemption rules on 15 September 2026. Funds, foundations and government-owned subsidiaries face new application deadlines.

UAE businesses with revenue under AED 3 million can prepare accounts on a cash basis for corporate tax. Who qualifies, what changes, and the traps.