Corporate Tax Services in the UAE

Corporate tax in the UAE ( https://hvuae.com/corporate-tax-services/)is no longer a registration-and-filing exercise. Under Federal Decree-Law No. 47 of 2022, businesses are now required to actively manage tax exposure, documentation, and transaction structuring to remain compliant while protecting profitability. Taxable Income Determination Beyond Accounting Profits UAE corporate tax is based on accounting profits adjusted for tax purposes, not cash flow or turnover. Key adjustments include: • Non-deductible expenses such as certain fines, penalties, and non-business costs • Related-party transaction adjustments under UAE transfer pricing rules • Depreciation differences where tax treatment deviates from accounting standards • Exempt income, including qualifying dividends and capital gains, subject to conditions Improper adjustments are one of the most common reasons businesses face FTA scrutiny. Free Zone Complexity and Qualifying Income Risk Free zone entities must continuously meet