Slow sales? The problem may not be the market. Abdelhamid & Co. Sharjah.

Start with a risk map, not a service. Abdelhamid & Co. Sharjah.

MD 229 of 2025 redefines qualifying and excluded activities for QFZP under UAE Corporate Tax. Abdelhamid & Co., Sharjah.

MD 229 of 2025 defines Qualifying Commodities trading for QFZP under UAE Corporate Tax. Expert analysis by Abdelhamid & Co., Sharjah.

MD 229 of 2025 lists excluded activities that cost a QFZP its 0% rate. Expert guide by Abdelhamid & Co. Certified Public Accountants, Sharjah.

The de minimis rule under MD 229 of 2025: non-qualifying revenue must not exceed 5% or AED 5M. Expert guide by Abdelhamid & Co., Sharjah.

MD 229 of 2025 Article 4 explains how to calculate qualifying IP income using the nexus formula. Expert guide by Abdelhamid & Co., Sharjah.

Ministerial Decision No. 84 of 2025 replaces MD 82 of 2023 and sets out who must prepare audited financial statements for UAE Corporate Tax purposes from 1 January 2025. Learn the thresholds, rules for Free Zone Persons, and Tax Group requirements.

UAE Corporate Tax requires audited financial statements when Revenue exceeds AED 50 million in a Tax Period. This guide explains how the threshold works, what counts as Revenue, and the special rules for Non-Residents under MD 84 of 2025.

Every Qualifying Free Zone Person must prepare audited financial statements under MD 84 of 2025, regardless of revenue. This guide explains the full audit obligation for QFZPs, including additional requirements for those engaged in distribution activities.

UAE Corporate Tax Tax Groups must prepare audited special purpose financial statements in the form and procedures set by the FTA. This guide explains what this means, how it differs from standard audited statements, and what Tax Groups must do to comply.

Ministerial Decision No. 84 of 2025 replaces MD 82 of 2023, updating the rules on audited financial statements for UAE Corporate Tax. This guide analyses what changed, what remained the same, and what businesses must do for Tax Periods from 1 January 2025.