by Auditor A | May 21, 2026 | English Topics
Three of the fourteen Qualifying Activities in Ministerial Decision No. 229 of 2025 relate specifically to intra-group financial and management services: headquarter services to Related Parties, treasury and financing services, and the financing and leasing of...
by Auditor A | May 21, 2026 | English Topics
Distribution of goods or materials in or from a Designated Zone is one of the most commercially relevant qualifying activities for free zone businesses in the UAE. Ministerial Decision No. 229 of 2025 provides a substantially more detailed and conditional definition...
by Auditor A | May 21, 2026 | English Topics
Among the fourteen Qualifying Activities listed in Ministerial Decision No. 229 of 2025, commodity trading carries the most complex conditions. It is the only qualifying activity in the decision that includes a specific revenue threshold test — the 51% rule — which,...
by Auditor A | May 21, 2026 | English Topics
Ministerial Decision No. 229 of 2025, issued on 28 August 2025 and effective retroactively from 1 June 2023, replaces the earlier Ministerial Decision No. 265 of 2023. It redefines the full scope of Qualifying Activities and Excluded Activities that determine whether...
by Auditor A | May 20, 2026 | English Topics
Corporate Tax in the UAE: Why Registration Alone Is Not Enough Many businesses in the UAE treat Corporate Tax registration as the finish line rather than the starting point. Once the Tax Registration Number is obtained, the assumption is that the main obligation has...
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