Decree-Law 47 // Lexicon
Institutional
Knowledge Base.
The 2026 definitive glossary for UAE Corporate Tax. Your source for verifiable Place of Effective Management and Substance metrics.
Active Entries: 13
D
T
- Tax Registration Number (TRN): The Sovereign Compliance Anchor
Lexicon Entry: The Primary Statutory Identifier for Natural & Juridical Persons
- The Arm’s Length Principle (ALP): Neutralizing Related Party Risk
Lexicon Entry: Transfer Pricing Standard under Article 34 & OECD Alignment
- The Statutory Limitation Period: The 7-Year Forensic Window
Lexicon Entry: Audit Timelines under Federal Decree-Law No. 28
U
- Understanding CIGA (Core Income Generating Activities)
Lexicon Entry: The Substance Requirement Standard for 2026
- Understanding Foreign Tax Credit (FTC)
Lexicon Entry: Double Taxation Mitigation under Article 47
- Understanding Small Business Relief (SBR)
Lexicon Entry: Revenue Thresholds, Elections, and 2026 Expiry Conditions