CMBS Middle East TAX Consultancy

Аккредитованное налоговое агентство в ОАЭ

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Ваш надежный партнер в области налогового контроля и соблюдения налогового законодательства

Приветствуем Вас на сайте CMBS Middle East Tax Consultancy, Вашего надежного партнера в сфере экспертного налогового консалтинга и бухгалтерских услуг. Располагаясь в самом сердце Дубая, мы с гордостью предлагаем глобальные решения, разработанные для удовлетворения разнообразных финансовых потребностей бизнеса по всему миру.

Мы являемся налоговым агентством, официально аккредитованным Федеральной налоговой службой Объединенных Арабских Эмиратов. CMBS имеет право предоставлять услуги, связанные с налогообложением, такие как регистрационные действия по налогоплательщику, подача налоговых деклараций и налоговые консультации.

Наша команда гарантирует спокойное существование Вашего бизнеса в современном сложном финансовом ландшафте.

Информация о Денисе Сиюшове

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Налоговый консалтинг

Бухгалтерский учет

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Юридические услуги

Открытие банковских счетов

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WHY CMBS ME
Tax Consultancy

UAE Expertise | We understand the regulatory, tax and business environment in the UAE and help clients navigate it with confidence.

Practical Advice | We focus on solutions that can be implemented not just theoretical answers.

Integrated Support | Tax, accounting and business advisory work better when the different pieces are connected.

Long-Term Relationships | Our goal is not simply to complete a transaction. We aim to become a trusted partner as your business evolves.

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Highlights

UAE EXTENDS SMALL BUSINESS RELIEF TO 2029: WHAT IT MEANS FOR YOUR CORPORATE TAX FILING

The UAE Ministry of Finance (MoF) has extended Small Business Relief under the Corporate Tax Law, giving eligible small businesses and start-ups three more years of simplified compliance. If your business generates AED 3 million or less in annual revenue, this update directly affects your Corporate Tax strategy through 2029 and CMBS Partners is here to break down exactly what changed and what you need to do next.

EPC CONTRACTS IN LATIN AMERICA: THE PERMITTING AND TAX TRAPS FOREIGN INVESTORS MISS

Foreign investors entering mining, energy, and infrastructure projects in Latin America almost always get the commercial terms of an EPC contract right. Where deals actually stall or quietly bleed value for years afterward is in two areas that rarely make it into the term sheet: permitting sequencing and cross-border tax exposure. Having structured EPC contracts and related acquisitions in both Bolivia and Argentina, we've seen the same two failure points recur, almost identically, across both jurisdictions. This article breaks down what they are, why they happen, and how they're actually solved not in theory, but in the structuring work itself.

UAE GOVERNMENT UNLOCKS A CRITICAL TAX TOOL FOR PUBLIC ENTITIES. HERE'S WHAT YOU NEED TO KNOW ABOUT ATTR

If you work in finance, compliance, or public sector governance in the UAE, this update from the Ministry of Finance deserves your full attention. The UAE Ministry of Finance has officially launched the Tax Classification Requests (ATTR) service a structured, digital pathway that allows government entities to formally classify their sovereign activities as tax-exempt under both VAT and Corporate Tax (CT) frameworks.

COMMON LEGAL & TAX MISTAKES MADE BY UAE STARTUPS AND HOW TO AVOID THEM

The UAE is one of the world's most attractive ecosystems for startups: zero personal income tax, world-class infrastructure, and a gateway between East and West. But beneath this entrepreneurial paradise lies a complex legal and regulatory landscape that trips up even the most experienced founders. Whether you're in Dubai Mainland, a Free Zone, or offshore, these 7 mistakes could cost your company thousands of dirhams, or worse, your license.

UAE DEADLINE ALERT: CRS & FATCA ANNUAL RETURN SUBMISSION NOW OPEN - DON'T MISS JUNE 30, 2026

The UAE Ministry of Finance has officially opened the reporting window for CY2025. Here's everything you need to know to stay compliant.

HOW TO STRUCTURE A UAE BUSINESS FOR TAX EFFICIENCY AND GROWTH

The UAE isn't just a tax haven. It's a full-stack business ecosystem if you know how to use it. Every week, I speak with founders and CFOs who've relocated to the UAE excited about zero corporate tax. Then they spend the next six months making structural mistakes that cost them more than they saved. Here's the truth: the UAE's tax advantages are real, but they're not automatic. You need to structure deliberately. This is the framework I'd use if I were building or restructuring a UAE business today.

CORPORATE TAX FOR E-COMMERCE AND ONLINE SELLERS IN THE UAE

A comprehensive guide to understanding your obligations, thresholds, registrations, and strategic planning in the new tax era.

IS YOUR UAE COMPANY STRUCTURE STILL TAX-EFFICIENT AFTER CORPORATE TAX?

When the UAE Corporate Tax Law was introduced, most businesses focused on one thing: How to comply. But in 2026, the real question is different: Is your current business structure still efficient or silently costing you money and increasing your risk?

CMBS ME TAX Consultancy - FTA approved agency in the UAE

As an FTA-approved agency in the UAE, we offer expert services including all types of tax registration, preparation of tax returns, and full tax consultancy.

FORCE MAJEURE IN THE GCC CRISIS: WHAT EVERY BUSINESS NEEDS TO KNOW RIGHT NOW

Supply chains interrupted. Airspace closed. Insurance costs surging. Shipping routes cancelled. The ongoing regional conflict in the Gulf has created a level of commercial disruption that very few businesses had planned for and many are now confronting a question they never expected to face: Does what is happening qualify as a force majeure event under my contracts? At CMBS Partners, we are advising clients across the UAE, Latin America, China, and Europe on exactly this issue. This article is a practical guide to help you understand your position and what to do next.

GOLDEN VISA

The UAE Golden Visa is a long-term residency visa program designed to attract investors, entrepreneurs, highly skilled professionals, and talented individuals to live and work in the UAE.

UAE TAX REGULATIONS

Recent updates to the UAE tax regulations reveal significant changes, particularly in VAT treatment and its impact on financial services and virtual assets.

SHAREHOLDER'S AGREEMENTS

In the UAE, shareholder's agreements are essential tools that govern the relationship between shareholders, especially in private companies.

About New Corporate TAX 15% of large multinational corporations

The Corporate Tax Law in the UAE came into effect on June 1, 2023, with the 9% standard tax rate applying to taxable income exceeding AED 375,000. The 15% corporate tax rate for large multinational corporations, aligned with the OECD's Pillar Two framework, came into effect on January 1, 2025.

SMALL BUSINESS RELIEF (AED 3M TURNOVER)

The United Arab Emirates (UAE) has introduced a Small Business Relief initiative under its Corporate Tax Law (Federal Decree-Law No. 47 of 2022) to support small enterprises. This relief allows eligible businesses with annual revenues not exceeding AED 3 million to be treated as having no taxable income, effectively exempting them from corporate tax for the applicable periods.

HOW CORPORATE TAX IS CALCULATED IN THE UAE WITHIN GENERAL TAX RULES

The UAE introduced a federal corporate tax regime starting June 1, 2023, aligning with international standards while maintaining its appeal as a business hub. Here’s a brief overview of corporate tax calculation in the UAE.

QUALIFYING FREE ZONE PERSONS

A Qualifying Free Zone Person (QFZP) is a special designation under the UAE Corporate Tax Law that allows businesses operating in UAE Free Zones to benefit from a 0% corporate tax rate on certain qualifying income, provided they meet specific conditions.

IMPORTANT NOTICE FOR BUSINESS OWNERS & PROFESSIONALS

In accordance with the UAE tax laws natural persons (both resident and non-resident) deriving income from business activities in the UAE may be subject to corporate tax in the UAE. Thus, if you operate a sole establishment, an unincorporated partnership, or are a natural person (resident or non-resident) with total business-related revenue of AED 1 million or more in 2024, you must complete your corporate tax registration by March 31, 2025.

DESIGNATED FREE ZONES FOR OFFSHORE TRADING COMPANIES IN THE UAE

The UAE has become a global business hub, attracting international traders with its free zones, especially those for offshore trading companies. In these zones several tax exemptions are granted, full foreign ownership, and simplified regulations, making them attractive for entrepreneurs.

UAE ISSUES DOMESTIC MINIMUM TOP-UP TAX LEGISLATION

On 11 February 2025, the Ministry of Finance (MoF) of the United Arab Emirates (UAE) announced Cabinet Decision No. 142 of 2024, introducing the Domestic Minimum Top-Up Tax (DMTT) for multinational enterprises (MNEs) operating in the UAE. The DMTT aims to ensure MNEs are taxed at a minimum effective tax rate (ETR) of 15%, aligning with the Organisation for Economic Co-operation and Development (OECD) Pillar Two Model Rules. This decision comes in response to the UAE’s efforts to comply with the OECD/G20’s Base Erosion and Profit Shifting (BEPS) 2.0 framework, specifically the Global Anti-Base Erosion (GLoBE) Rules.

NATURAL PERSONS TAXATION IN THE UAE: REAL ESTATE & INVESTMENT INCOME

The United Arab Emirates (UAE) has a favorable tax environment for natural persons, including real estate and investment income taxation. Below is a UAE-specific breakdown of how taxation applies to real estate and personal investment income of natural persons when not conducted as a business.

EXCITING ANNOUNCEMENT: New Video Release from CMBS Partners! 🎥

At CMBS Partners, we are a team of passionate legal experts specializing in UAE & cross-border matters, providing businesses with the comprehensive solutions they need for success. Contact us today: info@cmbs-partners.com

SOFTWARE COMPANIES & CORPORATE TAX OPTIMIZATION IN UAE FREE ZONES

Software companies operating in free zones can reduce or avoid corporate tax by structuring their business to take advantage of IP ownership and exploitation models. The UAE’s Corporate Tax Law (9% tax from June 2023) still allows 0% tax for Qualifying Free Zone Persons (QFZP) under specific conditions.

PARTICIPATION EXEMPTION RULES FOR DIVIDENDS AND CAPITAL GAINS IN THE UAE

The United Arab Emirates (UAE) has become an increasingly attractive jurisdiction for international business and investment due to its favorable tax regime, strategic location, and business-friendly policies. Among the key tax features that make the UAE an appealing destination for investors and corporations are the participation exemption rules that apply to dividends and capital gains income. These rules are a critical component of the UAE's tax framework, particularly following the introduction of the Corporate Tax Law (CTL) in 2022.

THINKING OF TAKING YOUR BUSINESS TO DUBAI?

Here are the 7 must-know accounting & tax facts, all in under 2 minutes. From corporate tax to VAT, audits, and more... we've got your back. Stay compliant. Stay focused. Grow smarter. Watch now & learn why Dubai might be your next best move.

HOW BUSINESSES CAN CLAIM A VAT REFUND IN THE UAE

If your company operates in the UAE or internationally, you may be eligible for a Value Added Tax (VAT) refund on business-related expenses. Understanding the refund process can help you recover costs efficiently while ensuring compliance with the UAE Federal Tax Authority (FTA). Here’s a step-by-step guide to help you claim your VAT refund smoothly.

TRANSFER PRICING REGULATIONS IN THE UAE

The United Arab Emirates (UAE) has rapidly evolved into a global business hub, attracting multinational enterprises (MNEs) across various industries. With this international expansion comes the need for robust tax regulations to align with global standards, particularly in the area of transfer pricing (TP). Transfer pricing refers to the pricing of goods, services, and intangibles between related entities within a multinational group.

DIRECTOR’S FEES AND TRANSFER PRICING REGULATIONS IN THE UAE: WHAT BUSINESSES SHOULD KNOW

In the UAE’s evolving tax regime, director fees are no longer exempt from scrutiny, they are a critical aspect of transfer pricing compliance. With stringent documentation requirements and the looming possibility of APAs, businesses must act proactively. Proper benchmarking, comprehensive documentation, and timely filings are your best defense against FTA audits and potential adjustments.

TRANSFER PRICING AND FREE ZONE PERSONS: HOW CORPORATE TAX EXEMPTION MAY BE EASILY LOST IN THE UAE

The United Arab Emirates (UAE) has long been recognized for its attractive tax environment, particularly for businesses operating within designated Free Zones. One of the key incentives is the corporate tax exemption, often extended to Free Zone Persons. However, with the introduction of the UAE Corporate Tax Law and the alignment with global standards like OECD’s Transfer Pricing Guidelines, maintaining this exemption is no longer automatic. Missteps in transfer pricing practices can lead to the loss of the exemption and exposure to significant corporate tax liabilities.

UAE CORPORATE TAX LAW: TRANSFER PRICING DOCUMENTATION AND THE SCOPE OF LOCAL FILE DISCLOSURES

The United Arab Emirates (UAE) introduced Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (“UAE Corporate Tax Law”), marking a significant step toward aligning with global tax standards. Among its key provisions are the transfer pricing (TP) rules, which ensure that transactions between related parties and connected persons are conducted at arm’s length that is, consistent with how independent entities would transact in open markets. One of the most critical aspects of these rules is transfer pricing documentation, including the Local File requirement. Businesses operating in the UAE must now understand not only the scope of these obligations but also how to effectively prepare for compliance.

DISCLOSURE OF CONTROLLED TRANSACTIONS (RELATED PARTY OR CONNECTED PERSON) IN THE UAE CORPORATE TAX RETURN

With the UAE’s implementation of its Corporate Tax (CT) regime under Federal Decree-Law No. 47 of 2022, transfer pricing rules and related disclosure requirements have become central to compliance. Controlled transactions (transactions with related or connected parties) must not only follow the arm’s length principle, but many of them must be disclosed explicitly in the corporate tax return using prescribed schedules/forms. This transparency helps the Federal Tax Authority (FTA) assess whether related-party dealings are priced fairly and meet legal requirements.

CALCULATING THE VAT REGISTRATION THRESHOLD IN THE UAE: UNDERSTANDING THE INCLUSION OF IMPORT TRANSACTIONS

Value Added Tax (VAT) was introduced in the United Arab Emirates (UAE) on 1 January 2018 at a standard rate of 5%. Since then, all businesses operating in the UAE have been required to monitor their taxable transactions to determine whether they need to register for VAT with the Federal Tax Authority (FTA). A key aspect of VAT compliance is understanding how to calculate the registration threshold and more importantly, what to include in that calculation, especially regarding imports of goods and services. This article provides a clear overview of the VAT registration thresholds in the UAE, how they are calculated, and how import transactions affect your registration status.

THE IMPACT OF CORPORATE TAX ON COMPANIES WITH FOREIGN PARTNERSHIPS IN THE UAE

The United Arab Emirates (UAE) introduced a federal corporate tax regime under Federal Decree‑Law No. 47 of 2022 on the Taxation of Corporations and Businesses (commonly referred to simply as the “Corporate Tax Law”). The standard rate is 9 % for taxable income above a threshold and, for highly-profitable multinationals, minimum top-up tax rules apply. For companies in the UAE that have foreign partnerships (i.e., either are partners in foreign partnerships or host foreign partners), the regime brings new opportunities and complexities. This article explores how corporate tax affects such structures, what considerations arise, and strategic implications.

CORPORATE TAX PLANNING FOR SMES IN THE UAE: PRACTICAL DEDUCTIONS MOST BUSINESSES MISS

The UAE’s Corporate Tax (CT) regime is still relatively new, and many small and medium-sized enterprises (SMEs) are unintentionally paying more tax than they need to. While the law is straightforward in principle a 9% tax on taxable profits over AED 375,000 the real savings come from understanding what you are allowed to deduct.

HOW TO STRUCTURE YOUR COMPANY IN THE UAE TO MINIMIZE CORPORATE TAX EXPOSURE

The introduction of the UAE Corporate Tax (CT) regime has made tax planning an essential part of doing business in the Emirates. While the UAE remains one of the world’s most business-friendly jurisdictions, companies must now evaluate how their legal structure, activities, and compliance practices influence their corporate tax liability. This guide outlines practical, compliant strategies for structuring your company in the UAE to legally minimize corporate tax exposure while maintaining full alignment with UAE tax regulations.

UAE 2025 IN REVIEW: LAW AND TAX REFORMS SHAPING THE FUTURE

The United Arab Emirates continued its ambitious journey in 2025 to modernize its legal framework and strengthen its tax system in line with global standards. The year saw a mix of corporate law modernization, tax law refinements, procedural clarifications, governance enhancements, and social/legal reforms, all designed to boost competitiveness, transparency, and sustainability.

UNDERSTANDING THE GENERAL ANTI-ABUSE RULE (GAAR) IN UAE CORPORATE TAX

The introduction of the General Anti-Abuse Rule (GAAR) marks a pivotal point in the United Arab Emirates’ tax landscape as part of its newly established federal Corporate Tax regime. GAAR reflects the UAE’s commitment to aligning its tax system with international best practices and preventing the exploitation of tax laws in ways that contradict the purpose of the legislation.

CORPORATE TAX FOR HOLDING COMPANIES IN THE UAE: ¿WHEN ARE YOU TAXABLE?

If you own a holding company in the UAE, understanding corporate tax obligations is crucial. Even though holding companies often have minimal operational activity, they are not automatically tax-exempt. With the UAE’s federal corporate tax regime, certain types of income may be taxable, while others may qualify for exemptions. This guide explains when a UAE holding company is taxable, how participation exemptions work, and strategies to ensure compliance while minimizing taxes.

TAX TREATMENT OF INTRA-GROUP LOANS AND GUARANTEES UNDER UAE CORPORATE TAX: WHAT BUSINESSES MUST KNOW

As the UAE’s Corporate Tax (CT) regime continues to evolve, understanding the tax treatment of intra-group loans and guarantees has become a strategic priority for multinational groups and UAE operating companies. With the implementation of Federal Decree-Law No. 47 of 2022 and supporting guidance from the Federal Tax Authority (FTA), intra-group financing arrangements, once viewed as purely internal treasury matters, now carry significant tax implications.

LATIN AMERICA AND THE UAE: BUILDING THE GLOBAL BRIDGE TO EMERGING-MARKET GROWTH

In a rapidly shifting global economy, growth no longer comes from operating in isolation. It comes from building strategic bridges between complementary markets. Few partnerships illustrate this better than the growing connection between Latin America (LATAM) and the United Arab Emirates (UAE). This is not just another trade relationship. It is a powerful convergence of resources, capital, innovation, and global reach, one that is redefining how companies expand internationally, manage risk, and scale sustainably.

CHINA-UAE ECONOMIC PARTNERSHIP: A STRATEGIC GATEWAY FOR INVESTORS

The relationship between China and the United Arab Emirates (UAE) has evolved into one of the most dynamic economic partnerships in the world. Over the past two decades, bilateral trade, infrastructure collaboration, and strategic investment initiatives have strengthened, making the UAE a prime destination for investors seeking access to the Middle East, Africa, and beyond.

UAE FTA DEADLINES ARE APPROACHING: WHY SMART BUSINESSES PREPARE EARLY?

As reporting deadlines with the Federal Tax Authority approach, many businesses begin to feel the pressure. But in reality, regulatory deadlines should not trigger stress, they should trigger structure, preparation, and strategic review. For companies operating in the UAE, tax compliance is no longer just a filing exercise. With the introduction of UAE Corporate Tax Law alongside existing obligations like Value Added Tax in the UAE and Economic Substance Regulations in the UAE, the regulatory landscape now requires a more proactive approach. Businesses that treat deadlines as strategic checkpoints rather than administrative burdens are the ones that navigate compliance smoothly.

BUILDING BUSINESS RESILIENCE IN THE UAE: PRACTICAL LEGAL STRATEGIES FOR TIMES OF REGIONAL UNCERTAINTY

The United Arab Emirates has consistently demonstrated economic stability and strong institutional resilience, even during periods of regional volatility. However, evolving geopolitical dynamics can still affect supply chains, financing arrangements, contractual obligations, and operational planning for companies doing business in the region. For organizations operating in sectors such as construction, infrastructure, logistics, and international trade, adopting proactive legal and commercial strategies is essential. At CMBS Partners, we are advising clients to take a structured and forward-looking approach to risk management. Below are several key areas businesses should consider in order to strengthen their legal and operational resilience.

LATIN AMERICA IS CHANGING ITS COORDINATES

For years, Latin American companies looked to Miami or Madrid when they wanted to go international. Today, the most ambitious ones are pointing in a different direction: Dubai. And it's not a trend. It's arithmetic.