Structuring & Holdings — UAE Tax Updates

Choosing how to structure ownership, operations, and cross-border activity in the UAE now sits at the intersection of commercial objectives and the Corporate Tax, Economic Substance, and transfer pricing regimes. Considerations include the choice of jurisdiction (mainland or free zone, and vehicles in DMCC, RAK ICC, ADGM, or DIFC), the treatment of group financing and dividends, participation exemptions, and substance requirements. This hub follows regulatory and structuring developments that affect how UAE groups are organised, and explains their practical implications for new and existing structures.

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