What does “Wholly and exclusively for the purpose of the Taxable Person’s Business” mean?

by Rob Emery | 24 Nov 2025 | Learning Centre

What does “wholly and exclusively for the purpose of the Taxable Person’s Business” mean? Without being “wholly and exclusively”, deductions aren’t available in the UAE Section 28 of the UAE Corporate Tax law prescribes that to be deductible in the UAE, “Expenditure...

UAE Corporate Tax Basics for Real Estate Firms and Brokers

by Rob Emery | 16 Nov 2025 | Learning Centre

UAE Corporate Tax Basics UAE Corporate Tax Basics are required knowledge across many business sectors. Non, more so than in the world of real estate investments.  Real estate now plays a major role in the UAE economy and will continue to grow. Many local and...

India and UAE Corporate Tax: Should Indian Firms Be Concerned?

by Rob Emery | 1 Apr 2023 | Learning Centre

For Indian Businesses, UAE Taxation is a major talking point these days. The UAE has a population of about 10 million, including roughly 2.75 million Indian expatriates. India and the UAE have enjoyed a strong relationship for many years. Indian merchants traded...

Russia–UAE Tax Treaty: Boosting Cross-Border Investment

by Rob Emery | 1 Mar 2023 | Learning Centre

Russia-UAE Tax Treaty (DTT) Regarding the Russia-UAE Tax Treaty and its implications, we can share the following information. On 10 February 2023, the IBFD reported that the Russian Ministry of Finance had released a press statement. The statement expressed interest...