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Law-Now

UAE Corporate Tax Law: What Constitutes Qualifying Income for Free Zone Persons?

05 Jun 2023 United Arab Emirates 1 min read
BackgroundThe UAE enacted its Corporate Tax Law (the “CTL”) in December 2022 (Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses). The CTL came into force on 1 June 2023. The main corporate tax rate of 9% applies on income exceeding...

Funds Banking & Finance Infrastructure & Projects Tax Commercial Dispute Resolution

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Publication United Arab Emirates

CMS toolkit series

02 Jul 2025 1 min read
Expert Guide International

Law and regulation of Covid-19 loan moratoriums in the UAE

3 min read
Event United Arab Emirates

IP Insights webinar series 2026

28 Apr 2026
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