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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Scenario

Feb 18, 2026

10 min read

Scenario: Dual-License Complexity

Navigating tax substance for entities operating with both Free Zone and Mainland permits.

Arakan Statutory TeamStatutory Intelligence Lead

The Setup

"A tech firm holds a DCCA license but also a Dubai Economy (DET) permit for mainland consulting."

The Forensic Friction

The FTA views dual-licensed entities with high scrutiny regarding Shared Resources. If the same office and staff are used for both licenses without 'Forensic Time-Tracking,' the FTA may disqualify the 0% portion of the business.

⚠️ CRITICAL: Inadequate substance for the Free Zone license can lead to a 9% tax rate applied to the consolidated global revenue of the firm.

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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

The Setup

The Forensic Friction

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The Setup

The Forensic Friction

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Technical Blueprint.

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Technical Blueprint.