Question 1

What are the UAE Corporate Tax record-keeping requirements for 2026?

Accepted Answer

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.

Question 2

How does Pillar Two affect multinational groups in the UAE?

Accepted Answer

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.

Question 3

What is the 0% Qualifying Free Zone Person (QFZP) status?

Accepted Answer

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.

Hub71
Compliance Blueprint.

I. Statutory Basis

Compliance Roadmap

Audit Hotspots

Jurisdictional Connectivity

Initiate Hub71 Audit

Hub71
Compliance Blueprint.

I. Statutory Basis

Compliance Roadmap

Audit Hotspots

Jurisdictional Connectivity

Initiate Hub71 Audit

Hub71 Compliance Blueprint.

I. Statutory Basis

Compliance Roadmap

Audit Hotspots

Jurisdictional Connectivity

Initiate Hub71 Audit

Hub71 Compliance Blueprint.

I. Statutory Basis

Compliance Roadmap

Audit Hotspots

Jurisdictional Connectivity

Initiate Hub71 Audit

Hub71
Compliance Blueprint.

Hub71
Compliance Blueprint.