Dual Licensing in the UAE: Key Tax Implications

The UAE, known for its wide range of business setup and growth opportunities, offers a dual licensing regime that plays an important role for businesses seeking to expand across multiple jurisdictions within the country. Dual…

UAE Corporate Tax Law Amendment: Tax Credit Offsets and Payments for Unutilized Credits

On 15 December 2025, the UAE issued a new Federal Decree-Law amending Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (“Corporate Tax Law”). The amendments further refine the UAE’s corporate…