UAE Business Tax Free Zone webinar series: Qualifying Activities Explained Part 2

Our Business Tax team hosted the third webinar in our United Arab Emirates (UAE) Free Zone webinar series. This session focused on the specifics of the qualifying activities under the UAE Free Zone Corporate Tax regime related to headquarter services, holding company operations, trading of qualifying commodities, and treasury and financing services.

Key topics covered the following:

• A general overview of the Qualifying Free Zone Person provisions.
• What constitutes the qualifying activities.
• Discussions around key clarifications provided, and specific issues related to these qualifying activities, using practical examples.
• Open points pending clarification from the Federal Tax Authority.
• Actionable insights for ensuring that qualifying activities remain covered within the Qualified Free Zone regime.