CA Vivek Shah

CA Vivek Shah Leading a Team of Young & Dynamic Professionals in the fields of Audit, Tax, Finance & Fraud Investi Our clients are spread across various sectors & industries.

We are a Chartered Accountant firm in India, specializing in the fields of Audit, Tax, Financing, Consultancy & Forensic Audit. Our clients range from sole proprietorships to Public Limited Companies listed on the Stock Exchange. Our clients are spread across multiple countries. We provide end-to-end business solutions, so that you can concentrate what you are best at - 'Your Business'.

21/07/2026

Debt just got more expensive in the UAE and most businesses haven't run the numbers yet.
Under the new Corporate Tax Law, interest deductions are now capped at 30% of Taxable EBITDA. Cross AED 12 million in Net Interest Expenditure and the ceiling kicks in immediately.



14/07/2026

Accounting profit and taxable income are NOT the same thing in the UAE — and the difference could cost your business dearly.
Chapter 8 of the UAE Tax Brief breaks down 5 realities that most UAE businesses haven't planned for:
🍽️ Entertainment is only 50% deductible - pension contributions capped at 15%

📄 Realization basis election is irrevocable - get it wrong in Year 1 and you're stuck

🔴 AED 3M Small Business Relief: cross it once, even accidentally, and SBR is gone

📉 Tax losses capped at 75% offset - interest deductions capped at 30% EBITDA or AED 12M

🔍 Splitting your business to dodge thresholds? The FTA calls it artificial separation and aggregates everything
Your accounting system is no longer just for tracking profit - it's your compliance architecture.
🎥 Watch the full breakdown. Follow for 1 UAE tax insight every Tuesday.


RBI is planning to propose a ban on all crypto transactions in India. I have said it multiple times earlier that “Taxing...
08/07/2026

RBI is planning to propose a ban on all crypto transactions in India.

I have said it multiple times earlier that “Taxing” it doesn’t make them legal in India.

Crypto profits are taxed at 30%
1% TDS
No set off of losses
No carry forward of losses.

And yet, Government hasn’t clarified whether cryptos are legal or illegal.

So now, it’s the RBI which is taking lead to categorize crypto transactions as illegal.

It has proposed that banks and financial institutions should not provide any services to crypto exchanges for transfer of funds.

It plans to isolate crypto transactions from real money transactions.

Will it stand in the Court of Law? - I think only time will decide that.

Views are personal.

07/07/2026

Your UAE Free Zone licence is NOT a tax shield anymore. 🇦🇪⚠️
Under the new Corporate Tax Law, 0% is a status you earn — and one mistake can lock you out for 5 years. 🔒
Chapter 7 of the UAE Tax Brief covers the 7 fine-print rules every QFZP must know:
♾️ 50-year incentive window — conditional on annual compliance
🔒 The 1+4 Rule — 1 bad year = 5 years at 9%
👤 Freelancers excluded from QFZP (juridical persons only)
🛡️ De minimis cap: 5% of revenue or AED 5M, lower wins
📋 Beneficial Recipient Test for all B2B Free Zone deals
🔬 IP Nexus Formula — trademarks don't qualify, only patents
📊 Audits + Transfer Pricing docs: mandatory, no exceptions
The "set and forget" strategy is dead. Save this. Share it with every UAE Free Zone founder you know. 👇
Follow — 1 UAE tax video every Tuesday, 20 weeks, 20 videos.


Maharashtra is the 1st Indian State to notify Crypto Assets for recovery of funds under the MPID Act (Maharashtra Protec...
03/07/2026

Maharashtra is the 1st Indian State to notify Crypto Assets for recovery of funds under the MPID Act (Maharashtra Protection of Investors Deposits Act).

This is a major step in the right direction.

MPID Act was traditionally used for Ponzi Schemes.

With the changing nature of financial frauds, it is important for law to allow recovery of crypto assets, which was earlier not possible.

Meanwhile, the Govt has still not clarified (since 2016) whether crypto currencies are legal or illegal. They are only taxed. And taxing it doesn’t make it legal. Let that sink in.

Now hopefully more state governments will introduce similar laws for recovery, since there is no national law available at present.

- Vivek Shah (CA, LLB)

30/06/2026

The UAE stopped being a tax haven the day it introduced Corporate Tax.
Now it's something better, a jurisdiction with clear rules. 📋
6th video of "The UAE Tax Brief" series breaks down 5 game-changers:
🌍 Worldwide taxation for UAE-resident entities
⏱️ 90-day residency rule for individuals
🧠 POEM — your incorporation country doesn't matter, where decisions are made does
☣️ Free Zone contamination — passive vs. active mainland income
⚖️ Dual residency tiebreaker (OECD Article 4 hierarchy)
Certainty is the new competitive advantage. Save this if you operate across borders. 👇
Follow — 1 UAE tax article every Tuesday, 20 weeks, 20 lessons.


23/06/2026

Not everyone in the UAE pays Corporate Tax — and the exemptions are more nuanced (and more dangerous) than most people think. In this video, I break down the 5 major "Exempt Person" categories under the UAE Corporate Tax Law, the conditions required to maintain each one, and the one rule that can wipe out your exemption retroactively.

🔑 KEY CONCEPTS COVERED
─────────────────────────────
• Article 6 — Government Entity exemptions & commercial licence trigger
• Articles 7 & 8 — Extractive & Non-Extractive Natural Resource exemptions
• Article 9 — Qualifying Public Benefit Entities & Cabinet Decision listing
• Article 10 — Qualifying Investment Funds: ownership diversity & REIT thresholds
• Article 17 — Family Foundations opt-in transparency model
• DIFC/ADGM contractual trust treatment vs. UAE juridical foundations
• The retroactive "all-or-nothing" disqualification rule
─────────────────────────────
📬 STAY CONNECTED



16/06/2026

Can a multi-million-dollar business legally "not exist" for tax purposes? Under UAE Corporate Tax Law - Yes.

In this video, I break down the Partnership Paradox: how fiscally transparent entities work, when the UAE lets you opt out of transparency, and the international treaty traps that catch businesses off guard.



09/06/2026

If your company operates in the UAE — even without a formal office — you may already be triggering Corporate Tax liability. In this video, I break down 5 surprising ways a foreign business can create a Permanent Establishment (PE) under UAE Federal Decree-Law No. 47 of 2022.
This is 3rd Vdeo in my 20-part UAE Tax Brief series — one video every Tuesday for 20 weeks.

🔑 KEY CONCEPTS COVERED
─────────────────────────────
• Permanent Establishment (PE) under UAE CT Law
• Article 14(2)(I) — 6-month construction threshold
• DTAA trump card for international firms
• Ministerial Decision No. 83 of 2023 — digital nomad safe harbour
• Article 14(4) — Anti-fragmentation / contract-splitting rules
• Article 15 — Investment Manager Exemption
• Ministerial Decision No. 43 of 2023 — CT registration exemption

27/05/2026

The UAE isn't "tax-free" anymore — it's strategically low-tax. And that distinction will define who wins and who gets caught off guard.
Since June 1, 2023, Federal Decree-Law No. 47 of 2022 is in full effect. If you're running a business in the UAE — mainland or free zone — the game has changed.
In this video, I break down the 5 pillars every business owner must understand:
✅ The AED 375,000 threshold & how tax is actually calculated
✅ Why your salary is still protected (Natural Person rule)
✅ The 50% cap on entertainment expenses (Article 32)
✅ The QFZP 5-year penalty trap most Free Zone businesses don't see coming
✅ The 9-month filing window - and how to use it wisely



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