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آخر الأخبار والتحديثات من Dreambooks
Dividends and Share Gains Under UAE Corporate Tax: How the Participation Exemption Works
Dividends from UAE companies are exempt from Corporate Tax, and dividends and gains on qualifying foreign shareholdings can be too. Here are the conditions for the participation exemption, what changed for 2025 onwards, and how holding companies should prepare.
Should Your UAE Companies Form a Tax Group? Conditions, Benefits and Trade-offs
UAE companies under 95% common ownership can be treated as one taxpayer for Corporate Tax, filing a single return and offsetting losses. Here is who can form a tax group, what you gain, what you give up, and the timing that matters.
Can You Deduct All Your Interest? The UAE's 30% EBITDA Rule and the AED 12 Million Safe Harbour
UAE Corporate Tax limits the net interest a business can deduct to 30% of its adjusted EBITDA, but never below AED 12 million. Here is how the rule works, who it affects and what happens to interest you cannot deduct.
Filing Your UAE VAT Return in 2026: Deadlines, the Reverse Charge Change and Common Errors
If your VAT quarter ended on 30 June, your return and payment are due by 28 July. Here is a refresher on deadlines and payment, what changed for reverse charge from 1 January 2026, and the errors that most often lead to corrections.
Keeping 0% Free Zone Corporate Tax: The De Minimis Test and the Updated Qualifying Activities
A Qualifying Free Zone Person pays 0% Corporate Tax on qualifying income, but one bad year can cost the benefit for five. Here is how the de minimis test works, what Ministerial Decision No. 229 of 2025 changed, and how to stay inside the rules.
Transfer Pricing in the UAE: Disclosure Forms, Master Files and Local Files Explained
Every UAE business that deals with related parties must price those deals at arm's length. Above certain thresholds, you also need a transfer pricing disclosure form with your Corporate Tax return, and a master file and local file. Here is who needs what.
The UAE's Tiered Sugar Tax on Drinks: What Changed in 2026 and the 30 June Deadline
Since 1 January 2026, excise tax on sweetened drinks in the UAE depends on sugar content, from AED 0 to AED 1.09 per litre. Products without a conformity certificate are taxed as high-sugar, and a transitional deduction for overpaid tax covers periods only up to 30 June 2026.
Freelancers and Sole Traders: When Does UAE Corporate Tax Apply to You?
Individuals in the UAE pay Corporate Tax only on business income, and only once their business turnover passes AED 1 million in a calendar year. Here is what counts, what does not, and what to do if you cross the line.