Our Business Tax team hosted the second webinar in our United Arab Emirates (UAE) Free Zone webinar series. In this session, they focused on the specifics of the qualifying activities under the UAE Free Zone Corporate Tax regime related to goods and materials, specifically manufacturing, processing, distribution, and logistics services. 

Key topics included what constitutes the aforementioned qualifying activities, activities that might be treated as ancillary to such qualifying activities, discussions around key clarifications provided, and specific issues related to these qualifying activities through practical examples. 

Additionally, they shared actionable insights relevant for ensuring that such qualifying activities remain covered within the Qualified Free Zone regime.