Income-stream testing, de minimis monitoring, substance and transfer-pricing support for UAE Free Zone companies.
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 →For a Qualifying Free Zone Person, the 0% Corporate Tax rate is limited to Qualifying Income and depends on continuing to meet every relevant condition. A year-end conclusion without transaction-level evidence may overlook excluded activities, non-qualifying counterparties or de minimis exposure.
CBM Consultants brings accounting, tax, audit and advisory work together around the entity’s actual activities. We begin with the legal and operating facts, identify the obligations that apply and build a practical calendar, evidence file and management action list.
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.
Assessment of the current position and applicable obligations.
Preparation, reconciliation and documented implementation support.
Ongoing monitoring, review and authority-ready records.
Assessment of the current position and applicable obligations.
Preparation, reconciliation and documented implementation support.
Ongoing monitoring, review and authority-ready records.
Revenue data,Capture activity, customer, location and transaction attributes in the accounting system.
Failure consequences,Escalate potential breaches promptly because loss of status can affect multiple periods.
Review the entity, licences, ownership, activities and objectives.
Map accounting, VAT, Corporate Tax, audit and governance requirements.
Agree actions, responsibilities, evidence and deadlines.
Prepare registrations, records, calculations and supporting documentation.
Monitor changes, complete periodic reviews and keep the file current.
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. The legal form, actual activities, transactions, counterparties, income and applicable conditions must be considered.
Yes. An integrated scope can reduce duplicated requests and keep the ledger, tax positions and reporting consistent.
No. The engagement is tailored to the entity, authority requirements, transaction volume, risk and management needs.
At least for each reporting or tax period and whenever activities, ownership, premises, counterparties or legislation change.
No. It provides general information. A conclusion requires review of the specific facts and current law and guidance.
Book a 30 minute consultation to discuss your accounting, tax or business requirements. If we are not the right fit, we'll say so and point you to someone who is.
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