Blogs

Audit and Assurance Company Services in Dubai, UAE

ICV Certificate UAE: A Complete Guide to the ICV Certification Process

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...

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Aggregated Financial Statements for a Tax group under UAE Corporate Tax

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

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FTA Decision No. 6 of 2026: What Free Zone Distributors Must Do to Protect the 0% Corporate Tax Benefit

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...

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Global Trade Is Changing - Why is 2026 the Perfect Time to Start a Business in the UAE?

The global business landscape is undergoing one of its biggest transformations in decades. Companies are no longer relying on a single country or re...

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The OECD is rewriting the rulebook on intra-group services. Here's what it means for the UAE

For a jurisdiction like the UAE that hosts a number of regional headquarters, shared service centres, and...

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Cloud Accounting for UAE Businesses: A Practical Overview

Cloud accounting is widely used by businesses in the UAE as a method of recording and managing financial data using internet-based software systems. It replaces or complements...

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IFRS 18 and the New Era of Income Statement Categorisation

Introduction  The introduction of IFRS 18, Presentation and Disclosure in Financial Sta...

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U.S. Citizens and Green Card Holders Living in the UAE: What Many Overlook About U.S. Tax Obligations

Living and working in the United Arab Emirates offers undeniable advantages like global opportunities, professional growth, and a favourable local tax env...

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How to Prepare Financial Statements in the UAE: Balance Sheet and Profit & Loss Statement Guide

Preparing accurate financial statements is essential for businesses operating in the UAE. Well-prepared financial statements support effective financial manageme...

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  • Jun 24,2026
Beyond the Transfer Pricing Disclosure Form: Rethinking UAE Transfer Pricing Compliance

Transfer pricing regimes are layered by design. Arm’s length principle is universal and sits beneath; with disclosures and documentation layer stacked above – each with its own materiality cut. The Transfer pricing (TP) architecture is...

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