UAE businesses expanding internationally should consider several critical tax factors. As trusted international tax advisor in Dubai, we help with the following:

• Foreign Tax Exposure: Understanding when and how your business activities create taxable presence (permanent establishment) in foreign jurisdictions
• Entity Selection: Choosing the optimal legal entity structure in each country based on local tax rules, business needs, and repatriation strategies
• Profit Repatriation: Planning efficient methods to move profits back to the UAE with minimal tax leakage
• Transfer Pricing: Establishing defensible pricing policies for intercompany transactions that comply with both UAE and foreign requirements
• Substance Requirements: Ensuring sufficient business substance in each jurisdiction to support the chosen structure
• Compliance Obligations: As providers of the best international taxation services in Dubai, we help manage tax filing and reporting requirements across multiple countries

Early planning is essential to create tax-efficient international structures. Our team can help develop comprehensive expansion strategies that align with your business objectives while minimizing global tax costs.

The introduction of UAE corporate tax has significant implications for international business structures. As international tax advisors in Dubai, Trio Tax provides help with the following services.

• Treaty Access: UAE entities now have clearer access to treaty benefits as a tax-paying jurisdiction
• Substance Requirements: Increased focus on genuine economic substance to support international structures
• Holding Company Structures: Potential benefits from participation exemptions for qualifying shareholdings
• Foreign Tax Credits: Availability of foreign tax credits to prevent double taxation
• CFC Rules: Consideration of controlled foreign company rules when structuring foreign subsidiaries
• Free Zone Benefits: Strategic use of qualifying free zone entities that may benefit from preferential tax treatment

 UAE businesses with international operations face various reporting requirements:

Country-by-Country Reporting (CbCR): Large multinational groups must file detailed reports showing revenue, profit, tax, and activities by jurisdiction

Common Reporting Standard (CRS): Financial institutions must report account information of foreign tax residents

Foreign Account Tax Compliance Act (FATCA): Reporting requirements for accounts held by US persons

Economic Substance Regulations (ESR): Annual notifications and reports demonstrating adequate substance for certain activities

Ultimate Beneficial Owner (UBO): Disclosure requirements for ownership structures

Transfer Pricing Documentation: Master file, local file, and other documentation requirements in various jurisdictions

Non-compliance with these reporting obligations can result in significant penalties and reputational damage. Our team can help establish robust compliance processes to ensure all international reporting requirements are met accurately and on time.

UAE has an extensive network of Double Tax Treaties (DTTs). As  international tax advisors in Dubai, we ensure that the same income is not taxed twice in different countries, and at the same time help businesses reduce or eliminate withholding taxes, while improving cross-border cash flow.