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.
SustainabilityIFRS S1 and S2: what they mean for your audit
What a first sustainability report needs, and why the auditor has to read it.
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.
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