What are the UAE Corporate Tax record-keeping requirements for 2026?

Under Federal Decree-Law No. 47 and Article 52 of the Tax Procedures Law, taxable persons must maintain records for 7 years. Arakan Protocol ensures these records remain in-situ within the UAE digital perimeter to satisfy data residency mandates.

How does Pillar Two affect multinational groups in the UAE?

Pillar Two introduces a 15% global minimum tax for MNE groups with revenues exceeding EUR 750 million. Arakan provides automated GloBE substantiation and jurisdictional nexus mapping to manage top-up tax liabilities.

What is the 0% Qualifying Free Zone Person (QFZP) status?

A QFZP is a Free Zone entity that maintains adequate substance in the UAE and derives Qualifying Income. Failure to demonstrate Core Income Generating Activities (CIGA) can result in a retroactive 9% tax liability.

Syncing_Statutory_View...

System DNA Synchronized

Initializing Ledger...

ID: 00000000 // Vault Protocol

Compliance

0% Readiness

Exposure Detected

Jurisdiction

Mainland

Standard Regime

Article 18 Status

NON-QUALIFYING

Real-time Assessment

Index

Verify Competency

Node 1

Part I

Registry Key: TP-NEXUS

The Three-Tier Documentation Standard

Expert

Mandatory

Building the Forensic File

Execute a Benchmark Study

Use an approved database to find at least 5-10 comparable companies and determine the median arm's length margin.

Perform a FAR Analysis

Document the Functions, Assets, and Risks for each related party involved in the transaction.

Shield Verified: TP-NEXUS

2.1 Master File & Local File

Compliance requires a Three-Tier approach: Master File for group context and Local File for transactional proof.

▶Master File maps global supply chains and IP.
▶Local File provides the specific UAE forensic comparability analysis.
▶Mandatory for entities exceeding specific revenue thresholds.

Statutory Reference

Demonstrate Proficiency

Validate your knowledge of this node to mint your verifiable forensic credential.

Begin Assessment Protocol

Statutory Clarifications (FAQ)

Q: Is there a threshold for maintaining a Local File?

A: Yes. Currently, entities with revenue exceeding AED 200m or those part of a group with revenue exceeding AED 3.15bn must maintain formal Master and Local files.

Current Focus

The Three-Tier Documentation Standard

Pass Quiz

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Benchmarking & Forensic Economics