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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...

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  • What does “Wholly and exclusively for the purpose of the Taxable Person’s Business” mean?
  • UAE Corporate Tax Basics for Real Estate Firms and Brokers
  • PB First Tax and Advisory Expands Its Tax Litigation Practice
  • Dr Peter’s Insights from the Irish Business Network Seminar
  • India and UAE Corporate Tax: Should Indian Firms Be Concerned?

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When Privacy Crosses Borders: Reflections on the G When Privacy Crosses Borders: Reflections on the Global Exchange of Tax InformationFor much of the twentieth century, taxation was seen as one of the clearest expressions of national sovereignty. States guarded taxpayer information as jealously as currency reserves, and cross‑border demand for fiscal transparency was muted by legal secrecy and jurisdictional fragmentation. That paradigm has changed decisively. In the wake of financial globalisation, digital capital mobility, and high‑profile tax scandals, international cooperation in tax administration has evolved from a marginal technical exercise into a central feature of global governance.Today, tax authorities routinely exchange sensitive financial and personal data across borders. What was once an exception—information sharing for criminal investigations—has become a systematic, multilayered framework encompassing bilateral treaties, multilateral conventions, and automatic reporting regimes. This transformation raises fundamental questions: Who may request tax information? Under what legal standards? How are taxpayer rights protected when data crosses borders? And what balance should be struck between transparency and sovereignty? Visit The PB First Learning Centre to Read the Full Article... https://pbfirstglobaltax.com/learning-centre/#taxadvice #tax #dubai #taxdubai #crossbordertaxation #crossborder #dubaitax #corporatetax #taxadvisor #globaltaxadvice #pbfirstglobaltax #pbfirstglobal #pbfirst #staysafeUAE
Eid Mubarak from all the team at PB First. We pray Eid Mubarak from all the team at PB First. We pray for peace and safety for you and your loved ones.#EidAlFitr026 #Eidmubarak #Eid2026 #taxadvice #tax #dubai #corporatetax #taxadvisor #globaltaxadvice #pbfirstglobaltax #pbfirstglobal #pbfirst #staysafeUAE
Ramadan Kareem May this holy month bring peace, j Ramadan KareemMay this holy month bring peace, joy and prosperity to you and your family. Ramadan wishes from all the team at PB First.#ramadan2026 #ramadankareem #taxadvice #tax #dubai #corporatetax #taxadvisor #globaltaxadvice #pbfirstglobaltax #pbfirstglobal #pbfirst
Firstly, and foremost, we are extremely grateful f Firstly, and foremost, we are extremely grateful for all our clients’ ongoing trust in us to deliver solutions to complex UAE, GCC, and international tax questions, as well as those that are not so complex.We are also very appreciative of the fantastic work of our growing team of sophisticated and expert tax advisers.Much has happened throughout the last year, and we are really looking forward to new developments in 2026 and beyond. So, read on to find out what the highlights of our 2025 have been. https://pbfirstglobaltax.com/annual-review-2025/#Pbfirstglobaltax #Pbfirst #HNY2026 #Hapyynewyear #Pbfirstannualreview #annualreview
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