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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Statutory Guide // Digital Assets

Accepting Crypto as a Freelancer

VARA Compliance and FTA Revenue Recognition for Digital Assets

Regulator

VARA (Dubai) / SCA (Federal)

Valuation

Spot Rate at Receipt

Asset Type

Virtual Assets (VA)

Compliance

AML/KYC Mandatory

Statutory Milestones

Valuation at 'Point of Receipt'

Under Article 34 (Transfer Pricing), payments received in BTC, ETH, or Stablecoins must be converted to AED value at the spot rate of the transaction hour.

Statutory Sync Status

Initializing...

Moro Hub Tunnel: Active

Compliance

99.9% Audit-Proof

Residency

UAE Native Only

Latency

< 120ms Protocol