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Doing Business Guide Understanding the United Arab Emirates’ Tax Position Doing Business Guide | Understanding the United Arab Emirates’ Tax Position Doing business guide Understanding the United Arab Emirates’ tax position Doing business guide | Understanding the United Arab Emirates’ tax position Equam ipsamen 01 Impos is enditio rendae acea 02 Debisinulpa sequidempos 03 Imo verunt illia 04 Asus eserciamus 05 Desequidellor ad et 06 Ivolupta dolor sundus et rem 07 Limporpos eum sequas as 08 Ocomniendae dit ulparcia dolori 09 Aquia voluptas seque 10 Dolorit ellaborem rest mi 11 Foccaes in nulpa arumquis 12 02 Doing business guide | Understanding the United Arab Emirates’ tax position Contents 04 About the United Arab Emirates 06 Legal and regulatory framework 09 Taxation in the United Arab Emirates 20 Immigration and labor landscape 31 United Arab Emirates double tax treaty network 03 Doing business guide | Understanding the United Arab Emirates’ tax position About the United Arab Emirates Occupying a strategic location between The legal system in the UAE is based on The relevant laws allow the Emirates Asia, Europe and Africa, the United both civil code principles and on Islamic to establish Free Zones for general or Arab Emirates (UAE) ranks first among Shari’ah Law. The key sources of law industry-specific activities to encourage the countries most attractive to foreign include: foreign investments into the UAE. direct investment in the Middle East • The UAE Federal Constitution; (ME) and Africa region. • Federal laws and regulations; The UAE juridical system varies significantly • Emirati laws and regulations; across the different Emirates and some The UAE is a confederation of seven • Islamic Shari’ah principles; and of the Free Zones have their own court Emirates comprising of Abu Dhabi, • Free Zone regulations (as applicable). system. Free Zones are part of the UAE Dubai, Sharjah, Ajman, Ras Al Khaimah, territory but are considered to be outside Umm Al Quwain and Fujairah. Formed The UAE Federal Constitution provides the the Customs territory. They are subject in 1971, the UAE’s federal authority, the basis of all legislation communicated at to Customs controls in addtion to normal Federal Supreme Council, consists of the federal and national level. The federal Customs procedures, and are under the the hereditary rulers of each Emirate government has exclusive jurisdiction over General Courts (i.e. Dubai Court). who further elect a President and Vice various substantive matters. President from the existing members. The Emirates have jurisdiction over matters Arabic is the first language in the UAE, not assigned to the Federal Government, however, English is widely spoken noting that federal laws supersede any and commonly used in business local laws. transactions. 04 Doing business guide | Understanding the United Arab Emirates’ tax position 05 Doing business guide | Understanding the United Arab Emirates’ tax position Legal and regulatory Entering the market 2. Branch of foreign company Foreign investors interested in establishing As per the new CCL, foreign companies a formal presence in the UAE generally are allowed to establish a branch entity in The Decree Law now have two options: the UAE mainland. The branch entity does permits wholly foreign not require a local shareholder, however, 1. Establish a presence in the UAE it is mandatory for the foreign investor to owned companies mainland, i.e. one of the Emirates; or appoint a local service agent (LSA) which 2. Establish a presence in one of the many should be a UAE national or a company unless a special UAE Free Zones. owned by UAE nationals. exemption applies to Foreign investors may also enter into a The role of the LSA is to facilitate restrict them. joint venture with a local business or do communication with the government business via an authorized distributor/ and ministries. Pursuant to Law No. 13 of agent located in the UAE. 2011 Regulating the Conduct of Economic - Popular amongst industries focused Activities, the relationship between towards trade, import and export. Mainland establishments the parent company and LSA must be • Dubai Airport Free Zone Authority The legal forms for the UAE mainland are governed by a notarized agency agreement (DAFZA) - Popular amongst the aviation governed by Federal Law No. 2 of 2015, based on the template prescribed by the and logistics industry. the Commercial Companies Law (CCL). The DED. • Dubai International Financial Center most commonly used business forms in (DIFC) - Popular amongst the financial the UAE mainland are the Limited Liability Free Zone establishments services industry. Company (LLC) or a branch/representative Establishing a business in a Free Zone • Dubai Media City (DMC) - Popular of a foreign company. is another option available to foreign amongst the technology, media and investors. A Free Zone is a designated area telecommunication industry. 1. Limited liability company within the UAE where foreign investors • Dubai Multi Commodities Center (DMCC) As per the CCL, foreign investors may enjoy up to 100% foreign ownership as well - Popular amongst businesses engaged in own up to a maximum of 49% of the as other benefits such as import duty and the commodity trade and services sector. share capital of an entity. The remaining VAT exemptions. Free Zones have been • Abu Dhabi Global Market (ADGM) – 51% must be held by a UAE national established to attract foreign investments Popular amongst the financial services shareholder or company wholly owned into the UAE. industry. by UAE nationals. Generally, LLCs are not • Khalifa Industrial Zone Abu Dhabi (KIZAD) subject to any minimum share capital There are over 40 Free Zones in the UAE, – Popular amongst industrial services. requirement, however this is at the each administered by its own rules and • Hamriyah Free Zone (HFZ) – Popular discretion of the Department of Economic regulations and authorities which are amongst logistics and trading companies. Development (DED) and in most cases they responsible for licensing and registration • Ras Al Khaimah Free Trade Zone (RAKFTZ) require investors to inject a paid-up capital matters in relation to foreign entities • Ajman Free Zone (AFZ) of AED 300,000. looking to establish their business in the • Fujairah Free Zone (FFZ) given Free Zone. Free Zones in the UAE The last three Free Zones are generalist The recently issued Decree Law No. 26 of have typically been established in order with core focus on trading, manufacturing 2020 contains significant changes to the to accommodate specific industries. For and logistics. the CCL. Specifically, the Decree Law now example, there are dedicated Free Zones permits wholly foreign owned companies in Dubai focusing on companies from the Investors looking to establish a business unless a special exemption applies to technology, media, finance, and import/ in one of the several Free Zones in the restrict them. export industries. UAE have to choose between a Free Zone Company (FZCO) and Free Zone Some of the most popular Free Zones in Establishment (FZE). These two company the UAE are: structures are distinctive from one another • Jebel Ali Free Zone Authority (JAFZA) in terms of capital requirements and the number of shareholders permitted. 06 Doing business guide | Understanding the United Arab Emirates’ tax position High-level entity set-up comparison in mainland vs. Free Zones Mainland Free Zones Department of Economic Registration authority and Development (DED); additional The relevant Free Zone authority (note that there are more than 40 Free Zones in the approvals approvals from other authorities UAE); additional approvals from other authorities may be required may be required Private/public joint stock company; Type of legal entity FZE (single shareholder); FZCO (multiple shareholders); branch of a foreign company LLC; branch of a foreign company Audit requirement Accounts need to be audited Accounts generally need to be audited Generally, around 3-4 months to set- Timeline for set-up (LLC) Generally around 2-3 months depending on the Free Zone up (from receipt of all documents) In principle 51% local shareholding Foreign ownership restrictions required; however, exceptions are 100% foreign ownership possible possible Minimum shareholders At least 2 shareholders 1 shareholder possible In practice, generally around AED Share capital requirements typically vary from AED 50,000 to AED 1,000,000 Minimum share capital 150-300k (depending on Emirate (depending on the Free Zone, activity, etc.) and activity) The required minimum office space No minimum square feet requirement, but minimal set-up required (flexi desk Physical office is 200 square feet solution); details depend on Free Zone Free Zone companies can only operate within the Free Zone; carrying out business Conduct of business Generally no restriction operations in mainland UAE is not permitted Offshore establishments legalization of required documents (as A handful of Free Zones such as JAFZA required) with the Ministry of Foreign and RAKFTZ permit foreign investors to Affairs and Ministry of Justice in the UAE UAE offshore establish offshore entities that may act 7. Apply for initial approval from the DED companies are as a holding company within their group 8. Open a bank account structure and are further not permitted 9. Deposit the share capital into the bank governed by the to perform any activities in the UAE (Free account relevant Free Zone’s Zone or mainland). These legal vehicles, 10. Prepare expand to memorandum however, are allowed to own freehold of association (MoA) and partnership offshore regulatory property within the UAE jurisdiction. UAE agreement offshore companies are governed by the 11. Establish business location laws and regulations. relevant Free Zone’s offshore regulatory 12. Obtain final approval from the DED laws and regulations. 13. Obtain commercial license 14. Register with the Chambers of Formation procedures and registration Commerce The steps to establish an LLC in the UAE 15. Register with the Ministry of Labor and are generally as follows: Immigration 16. Registration with the Municipality 1. Decide on the business activity 17. Registration with the Civil Defense 2. Determine the trade name 3. Prepare required documents Please note that the above refers to the 4.
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