Writing on complex tax by our advisers.
25 publications
Briefing · 2 min read
The FTA has introduced a mandatory additional procedure for potentially Qualifying Free Zone Persons engaged in the distribution of goods or materials in or from a Designated Zone.
PB First · · International, UAE & GCC tax
Fractional Tax Compliance Management gives your business access to a dedicated, senior-level tax compliance professional — without the overhead and commitment of a full-time in-house hire.
We are thrilled to announce a transformative strategic collaboration between leading Maltese firm DAL Advisory Ltd; tax-strategy advisors in the fields of corporate, wealth management, technology, pharma, funds and EU residency and…
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A comparative guide to the factors countries use to determine individual tax residence, and the treaty tie-breaker rules that apply when two jurisdictions claim the same person.
Dr Peter Wilson
International, UAE & GCC tax · 12 min
05
Gains on assets you owned before leaving the UK are taxable on your return if disposed of during temporary non-residence.
Dr Peter Wilson
International, UAE & GCC tax · 7 min
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For much of the twentieth century, taxation was seen as one of the clearest expressions of national sovereignty. States guarded taxpayer information as jealously as currency reserves, and cross-border demand for fiscal…
PB First
International, UAE & GCC tax · 10 min
07
Weens die aard van burgerskap in die Verenigde Arabiese Emirate (VAE), is dit dikwels moeilik om absolute permanente verblyfreg te verkry.
PB First
International, UAE & GCC tax · 5 min
08
نظراً لطبيعة الجنسية في الإمارات، قد يكون من الصعب الحصول على الإقامة الدائمة المطلقة. وبالتالي، فإنّ عدد العمال والوافدين في الإمارات متغيّر باستمرار، فكيف لهم أن يضمنوا خروجهم من الإمارات بشكل قانوني…
PB First
International, UAE & GCC tax · 5 min
09
Praktyczna lista kontrolna dla osób opuszczających ZEA, które chcą jasno i zgodnie z prawem przestać być rezydentami podatkowymi ZEA.
PB First
International, UAE & GCC tax · 5 min
10
Due to the nature of Citizenship in the UAE, it can be quite difficult to achieve absolute permanent residency. The population of workers and expatriates is therefore transient and ever-changing, but how…
PB First
International, UAE & GCC tax · 5 min
11
VAT (15%) and reverse charge: Supplies to Saudi taxable persons may fall under the reverse-charge mechanism for VAT purposes, whereby the Saudi recipient accounts for VAT on services received from a non-resident supplier.
Dr Peter Wilson
International, UAE & GCC tax · 9 min
12
In this 12th volume of the PB First Information Booklet, we take a look at perhaps the most talked-about market in the Middle East – the United Arab Emirates.
PB First
International, UAE & GCC tax · 14 min
13
Ten critical controls for managing cross-border tax risk across the UAE, UK, Saudi Arabia and United States, from permanent establishments and transfer pricing to governance and controversy.
Dr Peter Wilson
International, UAE & GCC tax · 10 min
14
A concise introduction to the UAE Corporate Tax issues that real-estate firms, brokers, investors and property businesses need to understand.
PB First
International, UAE & GCC tax · 2 min
15
PB First FZ-LLC is a specialist Dubai based domestic and international tax advisory and tax dispute resolution practice which was formed in 2016 in Ras Al Khaimah and now practices in Dubai.
PB First
International, UAE & GCC tax · 3 min
16
A practical overview of how incorporation, place of effective management and treaty tie-breakers determine corporate tax residence.
PB First
International, UAE & GCC tax · 1 min
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How the activities of directors, executives and other company officers can create UAE Corporate Tax exposure, and the governance questions businesses should test.
PB First
International, UAE & GCC tax · 1 min
18
A company-focused guide to UAE Tax Residency Certificates: why one may be needed, the eligibility period, the documents required and the role of effective management.
PB First
International, UAE & GCC tax · 2 min
19
A concise visual briefing on UK–UAE trade flows, leading goods and service categories, and the scale and direction of bilateral commerce.
Dr Peter Wilson
International, UAE & GCC tax · 1 min
20
When the FTA asks a company to confirm that its place of effective management is in the UAE, the answer depends on where its highest-level decisions are genuinely made.
Dr Peter Wilson
International, UAE & GCC tax · 4 min
21
A detailed examination of place of effective management, the international case law and the evidence the FTA considers when a company applies for a UAE Tax Residency Certificate.
Dr Peter Wilson
International, UAE & GCC tax · 7 min
22
A checklist for natural persons applying for a UAE Tax Residency Certificate, covering eligibility, treaty use and the evidence the Federal Tax Authority may request.
PB First
International, UAE & GCC tax · 2 min
23
The globalization and growth of multinational enterprises is dependent upon many features but perhaps the more important of those include access to great ideas, great clients, fabulous employees and finance.
Dr Peter Wilson
International, UAE & GCC tax · 11 min
24
What the UAE Corporate Tax regime means for Indian businesses, including permanent establishments, qualifying income, transfer pricing and the interaction with the India–UAE tax treaty.
Dr Peter Wilson
International, UAE & GCC tax · 11 min
25
An analysis of Russia’s stated intention to renegotiate its double-tax treaty with the UAE, the treaty’s restricted scope and the questions a wider agreement would need to resolve.
Dr Peter Wilson
International, UAE & GCC tax · 4 min
