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.

Is DSC a Qualifying Free Zone for 0% Corporate Tax?

Yes, Dubai Studio City is a jurisdiction where entities can qualify for a 0% rate under Decree-Law 47, provided they maintain adequate substance and meet CIGA requirements. Arakan AI automates this forensic audit.

What are the CIGA requirements for DSC?

Core Income-Generating Activities in DSC must be performed within the zone, involving adequate assets and qualified employees. Arakan Forensic maps these statutory requirements against your actual operations.

DSC
Compliance Blueprint.

Forensic Node Active // Dubai

Statutory DNA Mapping // v1.0.26

The Sovereign Verdict

The Creative Hub; Specialized in IP 'Exploitation' & Grant Accounting.

Strategic Overview

Dubai Studio City is the premier node for content creation. For 2026, the primary forensic challenge is 'Grant Characterization.' Production houses often receive regional subsidies or co-production grants; these must be mathematically segregated from commercial 'Qualifying Income.' Furthermore, income from copyrighted media must satisfy the 'Modified Nexus Ratio' to maintain 0% status, requiring a strict audit trail of on-site production hours vs. outsourced post-production.

I. Statutory Basis

As a Qualifying Free Zone Person, this jurisdiction requires strict adherence to Core Income-Generating Activities.Non-Designated Zone. QFZP status is driven by the 'Exploitation of Intellectual Property' and specialized media services under Cabinet Decision No. 100. Compliance hinges on the physical localization of production CIGA within the DSC soundstages.

Compliance Roadmap

01
Sovereign Production Log: Maintaining a forensic 'On-Site' log of filming and editing hours to justify localized substance
02
Grant-to-Revenue Split: Implementing separate ledgers for government production rebates (Taxable) vs. commercial service revenue
03
Asset Registry Sync: Real-time tracking of high-value production equipment under 'Temporary Admission' to ensure VAT compliance

Audit Hotspots

Failing to separate regional production grants from commercial revenue, leading to audit-triggered penalties
Treating generic 'Equipment Rental' as Qualifying Income without localized physical CIGA
Inadequate documentation of 'Place of Effective Management' for international co-productions

Sovereign Link Architecture

Jurisdictional Connectivity

Global Parent

15%

DSC

Live Node

Dubai Mainland

Forensic Brief

Qualifying Income requires physical CIGA within the zone boundaries. Article 18 mapping is mandatory to maintain 0% status.

Statutory Audit

Full forensic substantiation for DSC.

Initiate Forensic Scan

Support

Expert Consultation

Discuss your DSC structure with our senior forensic partners.

Semantic Topic Cluster

Lexicon

QFZP Status

Lexicon

CIGA Audit

Briefing

2026 Readiness

Tool

License Checker