UAE business 101

Occupying a strategic location between Asia, Europe and Africa, the United Arab Emirates (UAE) ranks first among the countries most attractive to foreign direct investment in the Middle East.

The UAE business 101 guide serves as a resource for businesses exploring the UAE's commercial landscape. It also offers updates, detailing new developments, presented in an identifiable style.

This guide on Taxation and Investment is a recommended reference for investors aiming to understand the business conditions and investment setting.

The topics discussed in this guide are as follows:

• About the United Arab Emirates
• Legal and regulatory framework
  • Entering the market
  • Mainland and Free Zone establishments
  • High-level entity set-up comparison in mainland vs. Free Zones
  • Offshore establishments and formation procedures and registration
• Taxation in the United Arab Emirates
  • Introduction of Corporate income tax
  • Taxation of oil and gas companies
  • Taxation of branches of foreign banks
  • Withholding taxes
  • Capital gains and tax incentives
  • Transfer Pricing and country-by-country reporting
  • Stamp duty
  • Real estate transfer fees and municipal charges
  • Economic substance rules
  • Value Added Tax
  • Excise Tax
  • Customs duty
  • Personal Taxation
• Immigration and labor landscape
  • Work authorization
  • Exit requirements/de-registrations
  • Processing challenges for work permits
  • Inter-emirate assignments and employer compliance
  • Emiratization
  • Business visitors
  • Virtual work program and labor laws
• United Arab Emirates double tax treaty network

We welcome the opportunity to discuss your specific needs and provide you with a better understanding of the issues discussed in this material. 

Please do not hesitate to contact us on the following email ID: deloittetaxme@deloitte.com. Alternatively, you can contact one of our Tax leaders listed on the last page of the guide.