Lexicon

UAE corporate tax terms,
explained plainly.

Plain-English definitions for every key term in UAE Decree-Law No. 47.

13 terms

Administrative Record Integrity: The Immutable Ledger Standard

Lexicon Entry: Forensic Proof of Non-Manipulation for 2026 Audits

Connected Persons: Managing the Article 35 Anti-Abuse Shield

Lexicon Entry: Deductibility Limits and UBO Remuneration Standards

Defining the Qualifying Free Zone Person (QFZP)

Lexicon Entry: Statutory Sovereignty under Article 18 & Cabinet Decision 100

Defining the Taxable Person: Jurisdictional Scope

Lexicon Entry: Statutory Applicability under Article 11 & Decree-Law 47

Nil Tax Return: The Mandatory Filing for Dormant Nodes

Lexicon Entry: Statutory Filing Requirements under Article 53 & 54

Permanent Establishment (PE): The Jurisdictional Nexus Risk

Lexicon Entry: Article 14 Analysis and Shadow Management Defense

Small Business Relief (SBR) Election: The Strategic Opt-In

Lexicon Entry: Statutory Mechanism under Article 21 & Ministerial Decision 73

Tax Registration Number (TRN): The Sovereign Compliance Anchor

Lexicon Entry: The Primary Statutory Identifier for Natural & Juridical Persons

The Arm’s Length Principle (ALP): Neutralizing Related Party Risk

Lexicon Entry: Transfer Pricing Standard under Article 34 & OECD Alignment

The Statutory Limitation Period: The 7-Year Forensic Window

Lexicon Entry: Audit Timelines under Federal Decree-Law No. 28

Understanding CIGA (Core Income Generating Activities)

Lexicon Entry: The Substance Requirement Standard for 2026

Understanding Foreign Tax Credit (FTC)

Lexicon Entry: Double Taxation Mitigation under Article 47

Understanding Small Business Relief (SBR)

Lexicon Entry: Revenue Thresholds, Elections, and 2026 Expiry Conditions

UAE corporate tax terms,explained plainly.