The Foreign Investor's Accounting Guide to United Arab Emirates

Routes to market

Branch, subsidiary, representative office and their consequences.

Permanent establishment

When activity creates a taxable presence.

Local reporting duties

What a non-resident business must file locally.

Intra-group pricing

Documentation thresholds and local filing duties.

Repatriating profits

Withholding, treaty relief and procedural requirements.

Exit and deregistration

Closing down cleanly and final filings.