Which records will help answer your corporate tax question?
A useful tax opinion starts with the transaction and its commercial purpose, supported by the relevant documents.
| Question | Bring to the discussion |
|---|---|
| Can the business deduct this cost? | The invoice, contract, business purpose and accounting entry, including any owner or personal element needing separate analysis. |
| Does free-zone treatment apply? | The entity and activity details, customer and transaction records, and evidence relevant to the qualifying conditions. |
| How should a group transaction be treated? | The ownership structure, parties, agreements, values and commercial reason for the arrangement. |
| What changes if we restructure? | The current and proposed structure, draft documents and decision timetable, before arrangements become binding where possible. |
The conclusion depends on the confirmed facts and current rules; changed contracts or activities may require the advice to be revisited.
The advice identifies how the treatment should be reflected in the accounts and return.
Define the question before analysing the tax
Useful advice answers a real business question: how an expense should be treated, whether a relief is available, what a related-party transaction requires or how a proposed restructuring affects compliance. We agree the question and facts at the start. A broad request to reduce tax is not a substitute for understanding the commercial arrangement and the evidence behind it.
We review the relevant contracts, financial information and entity structure, and identify which assumptions need management confirmation. The deliverable may be a written technical note, a decision paper or ongoing advice within a defined retainer. The format is chosen to support the decision your team actually needs to make.
Apply the appropriate regime to the facts
Under the standard corporate tax framework, taxable income up to AED 375,000 is subject to a 0% rate and the excess to 9%; this is a taxable-income calculation, not a registration exemption or a turnover test. See the FTA General Guide. We assess the relevant regime before applying a headline rate.
Qualifying Free Zone Persons have a separate treatment linked to qualifying income and conditions. The FTA explains the free-zone framework here. Large multinational groups may also need a separate domestic minimum top-up tax assessment. See MoF guidance. Advice should identify when these specialist rules matter rather than assume every UAE company has the same calculation.
Explain the conclusion and its limits
The advice sets out the facts reviewed, the applicable treatment, the reasoning and the action required. We distinguish a confirmed fact from an assumption and explain what would change the conclusion. Where relief, an election or a particular classification is considered, the note identifies supporting records and any ongoing conditions that need monitoring.
For a planned transaction, we discuss the effect before the documents are signed where possible. We do not rewrite the commercial facts after the event or promise a tax result that depends on conditions outside our control. An authority clarification, valuation or additional specialist work is separately identified when the matter requires it.
Connect advice to the accounts and return
A technically sound answer still needs to be reflected in the records. We explain the schedules, accounting information or filing instructions needed to implement the agreed treatment. Where your accountant or auditor is involved, we can coordinate the factual handover within the authorised scope. Changes in contracts, ownership or business activity should be brought back for review rather than assuming an earlier opinion applies indefinitely.
Documents and records to prepare
Tick the records you already have. The final request depends on your entity, the period and the work agreed. Please do not send financial records through this website.
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Related reading: UAE corporate tax expenses: from accounting profit to taxable income.
How the work starts
Scope the question
We agree the business decision, relevant entities, facts and deliverable before beginning the analysis.
Research and assess
We review the evidence and applicable rules, identify alternatives and test material assumptions.
Advise and apply
We explain the conclusion, limitations and next actions, including any agreed handover to the finance team.
What affects the scope and fee?
- Number and complexity of questions
- Entities and jurisdictions involved
- Availability of contracts and supporting evidence
- Written opinions, calculations and ongoing support
We set out the deliverables, responsibilities and fee in the proposal. Work outside that scope is discussed before it is added.
Corporate tax advisory FAQs
Can you advise before we sign a contract?
Yes. Sharing a draft and the commercial objective early allows us to identify the tax questions before the arrangement is fixed. We review the proposed facts and explain relevant implications within the agreed scope. Contract drafting, legal advice and specialist valuation are distinct services and are not assumed to be part of a tax opinion.
Can you guarantee that a structure will pay no corporate tax?
No. The treatment depends on the law, the actual transactions and any conditions that must be maintained. We explain the supported position and its assumptions rather than promise an outcome from a label or licence. Advice should also consider recordkeeping and compliance consequences, not only the rate quoted in a proposal.
Do you advise on free-zone corporate tax questions?
Yes. We assess the particular entity, activities, customers and income streams relevant to the question, using current requirements. A free-zone address alone does not establish the outcome. The scope identifies the analysis and evidence needed and distinguishes an initial advisory assessment from the ongoing monitoring and annual return work.
Can advice be provided on a monthly retainer?
Yes, where the recurring needs can be defined clearly. We agree the matters covered, response arrangements and how work outside that scope is approved. A retainer may support regular business questions, but a major restructuring, dispute or detailed technical opinion may need a separately agreed project and fee.
Will your advice also cover our VAT treatment?
Only if VAT is included in the scope. The same transaction can create questions under more than one tax, but the rules and reporting are different. Tell us which entities and transactions are involved so we can identify linked issues and propose coordinated advice without assuming that one tax conclusion answers them all.
Sources and further reading
Original page research: 5 October 2026. Service comparison and preparation checklist updated: 9 October 2026. Requirements can change; check the linked authority guidance for the latest position.
- FTA Corporate Tax General Guide
- FTA guidance on the free zone corporate tax regime
- MoF domestic minimum top-up tax guidance
- FTA corporate tax guides and public clarifications
