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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

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

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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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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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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

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Lexicon

UAE corporate tax terms,
explained plainly.

Plain-English definitions for every key term in UAE Decree-Law No. 47.

13 terms

A

Administrative Record Integrity: The Immutable Ledger Standard

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

C

Connected Persons: Managing the Article 35 Anti-Abuse Shield

Lexicon Entry: Deductibility Limits and UBO Remuneration Standards

D

Defining the Qualifying Free Zone Person (QFZP)

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

Defining the Taxable Person: Jurisdictional Scope

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

N

Nil Tax Return: The Mandatory Filing for Dormant Nodes

Lexicon Entry: Statutory Filing Requirements under Article 53 & 54

P

Permanent Establishment (PE): The Jurisdictional Nexus Risk

Lexicon Entry: Article 14 Analysis and Shadow Management Defense

S

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

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

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