Understanding CIGA (Core Income Generating Activities)
Lexicon Entry: The Substance Requirement Standard
Feb 17, 2026
5 min read
Arakan Statutory Team
**CIGA** refers to the activities that are central to the generation of income for a business. Under UAE Tax Law, these must be physically performed within the UAE to satisfy substance requirements.
Forensic Verification of CIGA
The FTA evaluates CIGA based on where the **primary decision-making** occurs. This includes:
- Physical board meetings held within the UAE.
- Staffing levels commensurate with the volume of activity.
- Operating expenditure incurred locally.
Arakan's Protocol verifies CIGA by tracking the **Digital Pulse** of these activities within the UAE digital boundary.