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 DWC a Qualifying Free Zone for 0% Corporate Tax?

Yes, Dubai South 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 DWC?

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

DWC
Compliance Blueprint.

Forensic Node Active // Dubai

Statutory DNA Mapping // v1.0.26

The Sovereign Verdict

Strategic Aviation Hub; High-Substance Logistics Node.

Strategic Overview

Dubai South functions as a critical multi-modal hub, anchored by the Al Maktoum International Airport. For 2026, the primary statutory challenge is the 'Designated Zone' boundary logic. While logistics services within the DZ are typically qualifying, any spillover into retail, consumer sales, or non-designated zone activities requires forensic ring-fencing to protect the 0% Corporate Tax standing.

I. Statutory Basis

As a Qualifying Free Zone Person, this jurisdiction requires strict adherence to Core Income-Generating Activities.As a Designated Zone, Dubai South falls under specific Article 18 protocols where 'Qualifying Income' is strictly defined by Cabinet Decision No. 55. Compliance centers on the physical movement of goods and the localization of CIGA within the airport-adjacent logistics district.

Compliance Roadmap

01
Full Customs Data Integration with the Arakan Forensic Engine to automate inventory-to-tax reconciliation
02
Securing Aviation-specific 'Qualifying Activity' certification for technical ground-handling and MRO services
03
Monthly audit of 'Place of Consumption' for last-mile delivery revenue to prevent mainland leakage

Audit Hotspots

Mixing logistics service revenue with retail/consumer sales in the non-designated areas
Inadequate documentation for temporary admission of high-value aviation assets

Sovereign Link Architecture

Jurisdictional Connectivity

Global Parent

15%

DWC

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 DWC.

Initiate Forensic Scan

Support

Expert Consultation

Discuss your DWC structure with our senior forensic partners.

Semantic Topic Cluster

Lexicon

QFZP Status

Lexicon

CIGA Audit

Briefing

2026 Readiness

Tool

License Checker