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.

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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 III

Registry Key: AML-GOV

Governance (AML & UBO)

Expert

Mandatory

How to Comply with the UAE UBO Mandate

Identify Natural Persons

Apply the Look-Through principle to trace ownership until you identify individuals with 25%+ control.

Maintain an Internal UBO Register

Create a formal document with UBO details and keep it at the registered office.

Submit Data to the Licensing Authority

Log into your authority portal (DED/Free Zone) and upload the UBO declaration.

Shield Verified: AML-GOV

Ultimate Beneficial Owner (UBO) Mandate

All UAE entities must maintain a Real-Time UBO Register, identifying any natural person with 25% or more control.

▶Changes must be reported to authorities within 15 days.
▶Applies the Look-Through principle to find human controllers.
▶Obscuring UBOs via shell structures is a high-risk violation.

Statutory Reference

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Statutory Clarifications (FAQ)

Q: Who is considered an Ultimate Beneficial Owner (UBO)?

A: Any natural person owning 25% or more. If no such person exists, the UBO is the Senior Managing Official.

Q: How quickly must I update the UBO register?

A: Within 15 days of any change.

Current Focus

Governance (AML & UBO)

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