22/05/2026
Acquisory Consulting LLP, we are pleased to share this short broadcast by Hany Elnaggar, CA, M.Sc ูุงูู ุงููุฌุงุฑ, ๐ผ๐๐ฟ ๐ง๐ฎ๐
& ๐๐ผ๐บ๐ฝ๐น๐ถ๐ฎ๐ป๐ฐ๐ฒ ๐๐ฒ๐ฎ๐ฑ๐ฒ๐ฟ ๐ณ๐ผ๐ฟ ๐ ๐ & ๐๐๐, discussing the recent ๐จ๐๐ ๐๐ฒ๐ฑ๐ฒ๐ฟ๐ฎ๐น ๐ง๐ฎ๐
๐๐๐๐ต๐ผ๐ฟ๐ถ๐๐ (๐๐ง๐) Public Clarification concerning the definition of โ๐๐ถ๐ฟ๐ฒ๐ฐ๐๐ผ๐ฟโ and โ๐ข๐ณ๐ณ๐ถ๐ฐ๐ฒ๐ฟโ under the UAE Corporate Tax Law.
In this broadcast, Hany shares practical insights on ๐ต๐ผ๐ ๐ฏ๐๐๐ถ๐ป๐ฒ๐๐๐ฒ๐ ๐๐ต๐ผ๐๐น๐ฑ ๐๐๐ฎ๐ฟ๐ ๐ฟ๐ฒ๐ฎ๐๐๐ฒ๐๐๐ถ๐ป๐ด ๐ฑ๐ถ๐ฟ๐ฒ๐ฐ๐๐ผ๐ฟ ๐ฎ๐ป๐ฑ ๐๐ฒ๐ป๐ถ๐ผ๐ฟ ๐บ๐ฎ๐ป๐ฎ๐ด๐ฒ๐บ๐ฒ๐ป๐ arrangements, especially where ๐๐ต๐ฎ๐ฟ๐ฒ๐ต๐ผ๐น๐ฑ๐ฒ๐ฟ๐, ๐ฒ๐
๐ฒ๐ฐ๐๐๐ถ๐๐ฒ๐, ๐ฎ๐ป๐ฑ ๐บ๐ฎ๐ป๐ฎ๐ด๐ฒ๐บ๐ฒ๐ป๐ ๐ณ๐๐ป๐ฐ๐๐ถ๐ผ๐ป๐ ๐ผ๐๐ฒ๐ฟ๐น๐ฎ๐ฝ ๐๐ถ๐๐ต๐ถ๐ป ๐๐ต๐ฒ ๐๐ฎ๐บ๐ฒ ๐๐๐ฟ๐๐ฐ๐๐๐ฟ๐ฒ.
The clarification is particularly important as it confirms that the ๐๐ง๐โ๐ ๐ฎ๐๐๐ฒ๐๐๐บ๐ฒ๐ป๐ ๐๐ถ๐น๐น ๐ป๐ผ๐ ๐ฑ๐ฒ๐ฝ๐ฒ๐ป๐ฑ ๐บ๐ฒ๐ฟ๐ฒ๐น๐ ๐ผ๐ป ๐ท๐ผ๐ฏ ๐๐ถ๐๐น๐ฒ๐, but rather on the actual authority, decision-making power, and practical role performed within the business. This means that individuals who ๐บ๐ฎ๐ ๐ป๐ผ๐ ๐ณ๐ผ๐ฟ๐บ๐ฎ๐น๐น๐ ๐๐ถ๐ ๐ผ๐ป ๐๐ต๐ฒ ๐ฏ๐ผ๐ฎ๐ฟ๐ฑ could still fall within the scope of โ๐ผ๐ณ๐ณ๐ถ๐ฐ๐ฒ๐ฟโ for UAE Corporate Tax purposes if they exercise strategic or managerial authority.
As the ๐จ๐๐ ๐๐ผ๐ฟ๐ฝ๐ผ๐ฟ๐ฎ๐๐ฒ ๐ง๐ฎ๐
๐ฟ๐ฒ๐ด๐ถ๐บ๐ฒ continues moving into a ๐บ๐ผ๐ฟ๐ฒ ๐บ๐ฎ๐๐๐ฟ๐ฒ ๐ฐ๐ผ๐บ๐ฝ๐น๐ถ๐ฎ๐ป๐ฐ๐ฒ ๐ฎ๐ป๐ฑ ๐ฎ๐๐ฑ๐ถ๐ ๐ฝ๐ต๐ฎ๐๐ฒ, businesses should ๐ฝ๐ฟ๐ผ๐ฎ๐ฐ๐๐ถ๐๐ฒ๐น๐ ๐ฟ๐ฒ๐๐ถ๐ฒ๐ ๐ด๐ผ๐๐ฒ๐ฟ๐ป๐ฎ๐ป๐ฐ๐ฒ ๐ณ๐ฟ๐ฎ๐บ๐ฒ๐๐ผ๐ฟ๐ธ๐, ๐ฟ๐ฒ๐บ๐๐ป๐ฒ๐ฟ๐ฎ๐๐ถ๐ผ๐ป ๐บ๐ผ๐ฑ๐ฒ๐น๐, ๐ฎ๐ป๐ฑ ๐๐๐ฝ๐ฝ๐ผ๐ฟ๐๐ถ๐ป๐ด ๐ฑ๐ผ๐ฐ๐๐บ๐ฒ๐ป๐๐ฎ๐๐ถ๐ผ๐ป to mitigate future tax risks and ensure alignment with the FTAโs expectations.
We hope you find the discussion insightful and useful.