Institutional Knowledge Base
Statutory
Briefings.
Statutory Pillars
UAE Data Residency Compliance 2026
A Forensic Framework for Decree-Law 47 & Administrative Record Integrity
CFO & Director Liability 2026
Personal Risk and Statutory Responsibility under UAE Tax Procedures
2026 Audit Readiness Framework
A Strategic Protocol for the First Federal Tax Authority (FTA) Cycle
Free Zone Substance vs. Sovereignty
Navigating Qualifying Income and Forensic Nexus in a 9% World
Article 18: The Substance Friction
Navigating Free Zone Tax Eligibility and Forensic Requirement Standards
Transfer Pricing: The Nexus Trap
Related Party Compliance and Arm's Length Principle Enforcement in 2025/26
Forensic Scenarios
Scenario: The Mainland Branch Trap
Forensic analysis of a Free Zone entity opening a Dubai Mainland branch under Decree-Law 47.
Scenario: Dual-License Complexity
Navigating tax substance for entities operating with both Free Zone and Mainland permits.
Scenario: E-Invoicing Data Egress
Forensic analysis of XML metadata leakage during Federal Tax Authority (FTA) transmission.
Statutory Lexicon
What is a Qualifying Free Zone Person (QFZP)?
Lexicon Entry: Statutory Definition under Article 18
Understanding CIGA (Core Income Generating Activities)
Lexicon Entry: The Substance Requirement Standard
What is Administrative Record Integrity?
Lexicon Entry: The Forensic Standard for 2026 Audits
What is Permanent Establishment (PE) Risk?
Lexicon Entry: Article 14 Nexus Analysis
Understanding the Arm’s Length Principle (ALP)
Lexicon Entry: Transfer Pricing Standard under Article 34
Who are 'Connected Persons'?
Lexicon Entry: Anti-Abuse Provisions under Article 35
Definition: Taxable Person
Lexicon Entry: Statutory Scope under Article 11
What is Small Business Relief (SBR)?
Lexicon Entry: Revenue Thresholds and Eligibility
Understanding Foreign Tax Credit (FTC)
Lexicon Entry: Double Taxation Mitigation
What is the Statutory Limitation Period?
Lexicon Entry: The 7-Year Rule for Record Keeping