Case studies.
Real UAE VAT and Corporate Tax situations, written for business owners, with the article numbers so you can check.
- Corporate Tax · Opinion · 19 June 2026Your salary doesn't lower your tax. Proving the role does.Under Article 36 of the UAE Corporate Tax Law, an owner's salary is a payment to a connected person. When it is deductible, and what documents prove it.
- VAT · Opinion · 12 June 2026That 0% on your export isn't automatic.An export advance starts a 90-day clock under Article 30 of the UAE VAT Executive Regulations. Miss it and the 5% comes out of your own margin.
- VAT + Corporate Tax · Case study · 10 June 2026One branch, two tax personalities.A UAE branch and its foreign head office are one person for VAT but can be a separate permanent establishment for Corporate Tax. Why charging 5% VAT to your own head office goes wrong.
- Corporate Tax · Opinion · 5 June 2026Small in Dubai. Still inside Pillar Two.The UAE's 15% Domestic Minimum Top-up Tax is tested on group revenue of EUR 750 million, not on your local entity. Why small UAE companies inside large groups get caught.
- Corporate Tax · Case study · 3 June 2026A free zone licence is a door, not a guarantee.Breaching the Qualifying Free Zone Person de minimis limit (the lower of 5% or AED 5 million) costs the 0% rate for five tax periods. A UAE free zone case study.
- VAT · Case study · 13 May 2026The AED 47,000 that blocked a trade licence.A filed VAT return is not a paid one. How an unpaid VAT balance triggered an FTA block flag on a DED licence renewal, and how it was cleared in six working days.
- VAT · Case study · 8 May 2026Same TRN. Wrong name on the invoice.Inside a UAE VAT group the TRN is shared, but the tax invoice must still name the entity that actually received the supply. Article 59 of the VAT Executive Regulations explained.