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.

Arakan Forensic | UAE Tax Intelligence

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Statutory Node // ARK-C-2026v.2026.03.01

The Digital Boundary

Article 52 mandates that tax records must be maintained within the State. Digital evidence processed outside the UAE Federal Digital Perimeter faces 'Admissibility Challenges' in 2026 FTA audits.

Arakan Forensic

Confidential // Strategic_Stakeholder_Access

Statutory Node // ARK-C-2026v.2026.03.01

Jurisdictional Drift Risk

Standard ERP architectures that cache tax ledgers in Dublin or Singapore for compute optimization create an illegal 'Data Egress' event, violating UAE statutory record integrity.

Arakan Forensic

Confidential // Strategic_Stakeholder_Access

Statutory Node // ARK-C-2026v.2026.03.01

The Arakan 'In-Situ' Standard

Arakan anchors compute within me-central-1 (AWS UAE) and Moro Hub. SHA-256 ledger hashing creates an immutable Statutory Fingerprint, ensuring zero-egress compliance.

Arakan Forensic

Confidential // Strategic_Stakeholder_Access