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OnboardClient onboarding (KYC/CDD)ShieldClients' regulatory complianceLedgerClients' FTA compliance

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VerifySanctions, PEP and adverse-media screeningLexaraUAE rulebook libraryVaultStatutory records storageScopeWhat applies to you
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I'm setting up a company in the UAEScout — Choose the right free zone or mainland licence before you pay for one.I run a UAE companyComply — Know what applies to your company and stay on top of it, whether it's a trading firm, a DNFBP or licensed by a financial regulator.I'm a firm serving clientsOnboard · Shield · Ledger · Verify — Deliver compliance, bookkeeping or KYC for many clients from one workspace.I'm researching UAE regulationLexara — Read the law itself and get answers that cite the article.

Free zones

UAE free zonesCosts and visas by zoneFree zone price indexFree zone cost calculatorMainland vs free zoneDIFC vs ADGM

Business activities

Mainland licence activitiesBusiness activity look-upActivity permissions by zoneIncorporation document checklistSample setup report

UAE law

Laws and rulebooksRegulatorsUAE Corporate Tax lawUAE AML regulationsVARA regulationsDFSA rulebookADGM FSRA regulations

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ComplyYour compliance managerGovernGovernance and board complianceOnboardClient onboarding (KYC/CDD)ShieldClients' regulatory complianceLedgerClients' FTA complianceScoutPlanning your UAE setupVerifySanctions, PEP and adverse-media screeningLexaraUAE rulebook libraryVaultStatutory records storageScopeWhat applies to you

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I'm setting up a company in the UAEI run a UAE companyI'm a firm serving clientsI'm researching UAE regulation

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UAE free zonesCosts and visas by zoneFree zone price indexFree zone cost calculatorMainland vs free zoneDIFC vs ADGMMainland licence activitiesBusiness activity look-upActivity permissions by zoneIncorporation document checklistSample setup reportLaws and rulebooksRegulatorsUAE Corporate Tax lawUAE AML regulationsVARA regulationsDFSA rulebookADGM FSRA regulationsRegulatory updatesArakan Lexara WeeklyTax and compliance glossaryBriefingsCompliance scenariosLexara Academy
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Tax and compliance termsGlossaryBriefingsScenariosCorporate Tax lawArakan Lexara WeeklyFree zones →Business activities →UAE law →

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Data Residency CFO Liability Audit Readiness

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Arakan

UAE compliance, from company setup to filing — for UAE companies and the firms that serve them. 10 apps on one company record.

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10 apps

Comply

Your compliance manager

Govern

Governance and board compliance

Onboard

Client onboarding (KYC/CDD)

Shield

Clients' regulatory compliance

Ledger

Clients' FTA compliance

Scout

Planning your UAE setup

Verify

Sanctions, PEP and adverse-media screening

Lexara

UAE rulebook library

Vault

Statutory records storage

Scope

What applies to you

UAE free zones by emirate

View all
Dubai
DMCCDIFCJAFZADAFZADSODWCDICDMCDHCCIFZAMeydanDSCDPCDKPDOCDSPD3DIACDCCDMCDWTCGDP
Abu Dhabi
ADGMKEZADMCFZ2454ADAFZICADAAIAFZ
Sharjah
SPCSHAMSHFZASAIFSRTIPSHCC
RAK
RAKEZRAK DAORAKEZ
Ajman
ACMFZAFZAMC
Fujairah
FOIZFCCFFZ
UAQ
UAQIZUAQ FTZ

© 2026 Arakan. DIFC, Dubai, UAE.

Arakan-managed document storage: AWS me-central-1 (UAE).

Briefings

UAE compliance,
explained clearly.

Short intelligence pieces on corporate tax law — substance requirements, transfer pricing, QFZP rules, and more.

Glossary

Tax Registration Number (TRN): The Sovereign Compliance Anchor

Lexicon Entry: The Primary Statutory Identifier for Natural & Juridical Persons

View definition
Glossary

Nil Tax Return: The Mandatory Filing for Dormant Nodes

Lexicon Entry: Statutory Filing Requirements under Article 53 & 54

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Glossary

Small Business Relief (SBR) Election: The Strategic Opt-In

Lexicon Entry: Statutory Mechanism under Article 21 & Ministerial Decision 73

View definition
Scenario11 min read

Scenario: E-Invoicing Data Egress

Forensic analysis of XML metadata leakage during Federal Tax Authority (FTA) transmission.

Read briefing PDF blueprint
Scenario10 min read

Scenario: Dual-License Complexity

Navigating tax substance for entities operating with both Free Zone and Mainland permits.

Read briefing
Scenario12 min read

Scenario: The Mainland Branch Trap

Forensic analysis of a Free Zone entity opening a Dubai Mainland branch under Decree-Law 47.

Read briefing
Risk10 min read

Transfer Pricing: The Nexus Trap

Related Party Compliance and Arm's Length Principle Enforcement in 2025/26

Read briefing
Risk8 min read

Article 18: The Substance Friction

Navigating Free Zone Tax Eligibility and Forensic Requirement Standards

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Glossary

Understanding Small Business Relief (SBR)

Lexicon Entry: Revenue Thresholds, Elections, and 2026 Expiry Conditions

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Glossary

Defining the Taxable Person: Jurisdictional Scope

Lexicon Entry: Statutory Applicability under Article 11 & Decree-Law 47

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Glossary

The Arm’s Length Principle (ALP): Neutralizing Related Party Risk

Lexicon Entry: Transfer Pricing Standard under Article 34 & OECD Alignment

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Glossary

Permanent Establishment (PE): The Jurisdictional Nexus Risk

Lexicon Entry: Article 14 Analysis and Shadow Management Defense

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Glossary

Defining the Qualifying Free Zone Person (QFZP)

Lexicon Entry: Statutory Sovereignty under Article 18 & Cabinet Decision 100

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Free Zones16 min read

Free Zone Substance vs. Sovereignty

Navigating Qualifying Income and Forensic Nexus in a 9% World

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Audit15 min read

2026 Audit Readiness Framework

A Strategic Protocol for the First Federal Tax Authority (FTA) Cycle

Read briefing
Liability11 min read

CFO & Director Liability 2026

Personal Risk and Statutory Responsibility under UAE Tax Procedures

Read briefing PDF blueprint
Sovereignty25 min read

UAE Data Residency Compliance 2026

A Forensic Framework for Decree-Law 47 & Administrative Record Integrity

Read briefing PDF blueprint
Glossary

Understanding CIGA (Core Income Generating Activities)

Lexicon Entry: The Substance Requirement Standard for 2026

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Glossary

Administrative Record Integrity: The Immutable Ledger Standard

Lexicon Entry: Forensic Proof of Non-Manipulation for 2026 Audits

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Glossary

Connected Persons: Managing the Article 35 Anti-Abuse Shield

Lexicon Entry: Deductibility Limits and UBO Remuneration Standards

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Glossary

Understanding Foreign Tax Credit (FTC)

Lexicon Entry: Double Taxation Mitigation under Article 47

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Glossary

The Statutory Limitation Period: The 7-Year Forensic Window

Lexicon Entry: Audit Timelines under Federal Decree-Law No. 28

View definition
Audit14 min read

The Algorithmic Audit: 2026 FTA Enforcement

Understanding Automated Transactional Scrutiny and Pattern Recognition

Read briefing PDF blueprint
Nexus18 min read

Digital Permanent Establishment (PE) Risk

Article 14 Analysis for Offshore Management in a Digital Era

Read briefing PDF blueprint
Sovereignty12 min read

The E-Invoicing Sovereignty Trap

Managing XML Data Integrity under the Federal E-Invoicing Mandate

Read briefing PDF blueprint

See how Arakan applies this in practice.

Run a real compliance analysis on your entity — gaps flagged, evidence tracked, report generated.