Insights
What is due, and what it costs to miss it.
Short articles written by the people who file the returns and sign the reports. Each one cites the decision or the law it relies on, and carries the date it was written or last updated.
UAE
UAE articles
How much does an accountant cost in Dubai?
Why no firm can quote you from a price list, the five things that decide your fee, and what makes an audit dearer than it needed to be.
AuditIFRS S1 and S2: what they mean for the financial statement audit
How climate disclosures change what the auditor reads before signing the accounts.
Corporate taxUAE corporate tax penalties in 2026
AED 10,000 for late registration, AED 500 a month for a late return, and the 30 September deadline for December year ends.
E-invoicingUAE e-invoicing: the dates that apply to you
The pilot from 1 July 2026, the 30 October 2026 deadline to appoint a provider if your revenue is AED 50 million or more, and 1 July 2027 for everyone else.
AuditWho must be audited in the UAE in 2026
Ministerial Decision 84 of 2025: the AED 50 million line, every qualifying free zone person, and the free zone renewal rules.
Corporate taxHow to register for corporate tax in the UAE
The steps on EmaraTax, what to have ready, the FTA's 20 business day processing standard, and the AED 10,000 penalty for leaving it late.
USA
USA articles
GILTI, in short: a USA citizen or green card holder can owe USA tax every year on the profits of a company outside the USA, such as a UAE company, even when no dividend is paid. It applies only when both are true: they own 10% or more, and the USA owners who each hold 10% or more together own more than half of the company.
Example: one American who owns 100% is caught. Two Americans with 25% each, 50% in total, are not; they pay USA tax only when a dividend is paid.
The rate is the owner's normal USA rate, up to 37%, or about 12.6% from 2026 if the owner elects to be taxed like a USA company, before any credit for UAE corporate tax.
USA tax from the UAE and GCC: who must file, and what
Every case in one guide: Americans, non-Americans with USA income, GCC companies and family offices. What is taxed and which form.
USA taxForm 5472: a USA company with a non-American owner
A USA LLC owned by a non-American files Form 5472 every year, even with no income. Who files, the dates and the USD 25,000 penalty.
USA taxForm 5471: Americans who own a GCC company
Americans who own a company in the UAE or the GCC file Form 5471 with their own return. Who files, when, and the penalty.
USA taxMissed USA tax returns? The Streamlined procedures
3 years of returns and 6 years of FBARs, with penalties waived for people who qualify.
USA taxFBAR and Form 8938: your GCC accounts
Two separate reports of accounts outside the USA: the limits, the dates and where each is filed.
USA taxAn ITIN for a non-American spouse
When a spouse needs an ITIN, how to apply on Form W-7, and how to do it without posting the passport.
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