International Tax Advisory Services

When International Tax Advice Is Needed

• You have a subsidiary, branch or representative office outside the UAE
• You're paying or receiving cross-border royalties, interest, dividends or service fees
• You want to assess whether overseas activity creates a permanent establishment there
• You're structuring a new international holding, financing or IP arrangement

Double Taxation Avoidance Agreements (DTAAs)

The UAE's extensive DTAA network can reduce or eliminate withholding tax on cross-border payments and prevent the same income being taxed twice. We assess which treaties apply to your structure and support the Tax Residency Certificate applications needed to claim treaty relief.

Permanent Establishment & Substance Risk

Activity carried out abroad — even by UAE-based staff — can create a taxable presence in another country if it crosses certain thresholds. We review your cross-border activities against common permanent establishment tests to flag exposure before it becomes a liability.

Cross-Border Structuring

• Holding company and group structuring for outbound investment
• Withholding tax planning on royalty, interest and dividend flows
• Coordination with overseas tax advisors for local-country filings
• Transfer pricing alignment across related entities in different jurisdictions

A Note on Economic Substance Regulations

The UAE's Economic Substance Regulations (ESR) reporting and notification requirements were formally abolished for financial years ending after 31 December 2022, under Cabinet Decision No. 98 of 2024 (amending Cabinet Decision No. 57 of 2020). Businesses no longer file separate ESR notifications or reports — but demonstrating genuine substance in the UAE remains directly relevant under the Corporate Tax regime, particularly for Qualifying Free Zone Person status and for supporting Tax Residency Certificate applications.