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UAE compliance, from company setup to filing.

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UAE compliance, from company setup to filing — for UAE companies and the firms that serve them. 11 apps on one company record.

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11 apps

Comply

Your compliance manager

Govern

Governance and board compliance

Onboard

Client onboarding (KYC/CDD)

Shield

Clients' regulatory compliance

Ledger

Clients' FTA compliance

Scout

Planning your UAE setup

Atlas

UAE setup reference

Verify

Sanctions and PEP screening

Lexara

UAE rulebook library

Vault

Statutory records storage

Scope

What applies to you

Business setup by activity

All 2,100+ activities
Trading & ServicesManufacturingReal Estate & Business ServicesPersonal & Social ServicesTransport, Storage & LogisticsConstruction & ContractingFinancial ServicesVirtual AssetsHealth & Social WorkEducationAgriculture & FishingProfessional & Technical ServicesAccommodation & Food ServicesMining & QuarryingUtilities & Energy
Free zone setup costsFree zone price indexSetup cost calculatorMainland vs free zoneWhich zones permit your activity

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Dubai
DMCCDIFCJAFZADAFZADSODWCDICDubai Media CityDHCCIFZAMeydanDSCDPCDKPDOCDSPD3DIACDCCDubai Maritime CityDWTCGDP
Abu Dhabi
ADGMKEZADMCFZtwofour54ADAFZICADAAIAFZ
Sharjah
SPCSHAMSHFZASAIFSRTIPSHCC
RAK
RAKEZRAK DAO
Ajman
ACMFZAFZAMC
Fujairah
FOIZFCCFFZ
UAQ
UAQIZUAQ FTZ

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Nexus
Feb 25, 2026
18 min read

Digital Permanent Establishment (PE) Risk

Article 14 Analysis for Offshore Management in a Digital Era

Arakan Statutory TeamStatutory Intelligence Lead

Does managing a BVI or Cayman entity from a Dubai penthouse create a UAE tax liability? In 2026, the answer is increasingly "Yes."

I. The 'Dependent Agent' Evolution

Under Article 14 of Decree-Law 47, a Permanent Establishment is triggered if a person habitually concludes contracts in the State. The FTA now interprets Digital Signatures (DocuSign/Adobe)initiated from a UAE IP address as a "Nexus Event."

Nexus Indicators

  • IP Residency: Corporate decisions logged via UAE-based network nodes.

  • Habitual Authority: Managing foreign bank accounts from within the UAE border.

Institutional Resource Available

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Technical Blueprint.

Move beyond the briefing. Access the full 2026 forensic framework for Digital Permanent Establishment (PE) Risk, including statutory citations and audit-defense matrices.

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