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Your regulatory perimeter, explained
VAT at a threshold, corporate tax for everyone, the beneficial owner register for every company, and country-by-country reporting for the largest groups.
What a regulatory perimeter is
One company, several authorities: the licence authority, the federal laws, the activity-based AML rules, the tax authority, sector regulators, and why the line moves.
The licence authority and its conditions
Mainland or free zone, the licence comes with standing conditions: annual renewal, a lease, a resident manager, an audit, a registered agent, and the right activity on the licence.
The AML perimeter follows the activity
Which activities make a financial institution, a designated business or a virtual asset firm, the cash thresholds, and the licence rule with a fine up to ten million dirhams.
When the perimeter moves
The four changes that redraw the line: a new activity, a change of owner, crossing a threshold, and a new product; and the review that catches them.