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Records and retention, explained
When a record may go and when it must not: retention floors, the data protection ceiling, late-starting clocks, and the disposal log.
What record-keeping involves
Why UAE companies keep records, which rules reach them, what counts as a record, and the six steps from capture to disposal.
What to keep
The lists: accounting books and supporting documents, VAT and corporate tax records, company registers, AML client files and worker files.
Whole, and unaltered
Capturing a record completely, keeping it where the law expects, and keeping it unchanged and secure for as long as it must last.
How long to keep records
The retention periods, rule by rule, where each clock starts, and what extends it.