Blogs

Somewhere in Dubai this quarter, a board is going to ask how mature the organisation's GRC posture is. Someone will open the risk register. Forty-two risks, colour-coded, owners assigned, last reviewed in March. It will be...

Deemed Supplies under UAE VAT Under the UAE VAT legislation, VAT is generally imposed on supplies of goods and services made for consideration. However, in certain circumstances, the law treats transactions where no consider...

In brief For a Qualifying Free Zone Person (QFZP), transfer pricing (TP) is not merely a compliance formality of the 0% regime - it is one of the conditions on which the Corpo...

For decades, businesses viewed international expansion as a milestone. Today, it has become a competitive necessity. As markets become more interconnected and supply chains continue to evolve, companies are no longer asking whether they s...

Background ABC Trading LLC is a VAT-registered company in the UAE engaged in selling electronic products. As part of its marketing activities, the company provides free promotional items (commercial gifts) to customers and business par...

The UAE that moves with remarkable energy. Every day, businesses are expected to deliver with speed, accuracy, and care. Whether it is healthcare, hospitality, retail, logistics, or corporate services, customers do not just expect efficiency they...

In brief ...

The ICV Certificate has become an important part of doing business with government entities and major companies in the UAE.  At CLA Emirates, we help busine...

For Corporate Tax purposes, a Tax Group must prepare Special Purpose Aggregated Financial Statements (“AFS”) for the tax filing....

For tax periods commencing on or after 1 January 2026, Qualifying Free Zone Persons (QFZPs) engaged in the distribution of goods or materials will be subject...