Registration, tax computations, return filing, Free Zone analysis, transfer pricing and FTA support for UAE businesses.
The Ministry's clarification narrows the definition of "qualifying activities" and reintroduces substance thresholds. Here's the practical practical explanation for holding structures.
Read the briefing →UAE Corporate Tax affects the way businesses structure transactions, maintain records, price related-party dealings and close their annual accounts. A reliable compliance process therefore starts long before the return deadline.
CBM Consultants supports Mainland companies, Free Zone entities, groups, branches and natural persons carrying on a business. We translate the legislation and official guidance into documented positions, tax-ready accounting records and a filing process that management can review.
Important: This page provides general information. The correct treatment depends on the specific facts and the law and official guidance applicable at the relevant time.
Review the taxable-person profile, applicable deadlines and supporting documents; prepare EmaraTax applications and respond to registration queries.
Map accounting profit to taxable income, identify exemptions, reliefs, disallowable expenditure, transitional matters and elections requiring management approval.
Prepare annual computations, disclosure schedules and supporting reconciliations; coordinate review and submission through EmaraTax.
Test adequate substance, qualifying activities, qualifying income, excluded activities, de minimis exposure, transfer pricing and audited-financial-statement requirements.
Identify Related Parties and Connected Persons, review arm’s-length pricing, disclosure requirements and Master File or Local File obligations where applicable.
Support clarification requests, information notices, record reviews, voluntary corrections and audit preparation with a controlled evidence file.
Legal form, licensing, ownership, management and control, branches, Permanent Establishments and business activities can change the analysis.
Tax positions must reconcile to financial statements and reflect elections or reliefs made within the required framework.
Domestic and cross border dealings require arm’s-length support, not only year-end disclosure.
Contracts, invoices, calculations, approvals and contemporaneous analysis should support every material adjustment.
Review structure, activities, registrations, accounts and prior filings.
Set responsibilities, data requirements, technical positions and the compliance calendar.
Build computations, schedules, reconciliations and supporting memoranda.
Resolve exceptions and complete senior technical review before submission.
Submit the return, archive evidence and update the next-period action list.
Our engagements connect the accounting record with tax, audit, governance and commercial reporting. A named senior contact coordinates the work, material positions are documented and issues are raised early enough for management to act.
Where another licensed or jurisdiction-specific adviser is required, we identify the dependency and coordinate the information needed for that work.
No. VAT and Corporate Tax are separate registrations and obligations. The applicable Corporate Tax registration position should be checked for each taxable person.
No. A Free Zone entity must meet the conditions for a Qualifying Free Zone Person, and the 0% rate applies only to Qualifying Income.
Ideally during the tax period. Early preparation allows accounting classifications, related-party documentation and elections to be addressed before year-end.
Yes, but the final computation must reconcile to appropriate financial information and supporting records. We identify closing adjustments and missing evidence early.
No. UAE rules can apply to domestic as well as cross border transactions with Related Parties and Connected Persons.
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