Official Documents & Legal Resources

The primary UAE Corporate Tax law text (effective FY 2023) — the single most-cited source for CT rules.

FTA's official general guide to Corporate Tax: taxable persons, exemptions, tax base, Free Zone rules.

How Corporate Tax applies to freelancers and sole proprietors, including the AED 1,000,000 turnover threshold.

FTA's 2024 clarifying bulletin on natural-person Corporate Tax treatment.

Small Business Relief rules: 0% Corporate Tax for resident taxpayers under the AED 3,000,000 revenue threshold.

Full penalty table for Corporate Tax non-compliance — exact AED fines for every violation category.

Official criteria for UAE tax residency: the 183-day and 90-day-plus-ties tests.

The founding UAE VAT statute (5% VAT, effective 2018).

The detailed Executive Regulations implementing the VAT Law.

FTA's guide to VAT registration, filing, and compliance obligations.

FTA's official guide (VATG001) on who qualifies as a taxable person under VAT.

The foundational Dubai freehold law — title deeds, foreign ownership rights, the Property Register.

The original list of Dubai areas designated for foreign freehold ownership.

Mandatory developer escrow account rules that protect off-plan buyers' deposits.

The law creating RERA and defining its regulatory powers over brokers and developers.

Rules governing off-plan (pre-completion) property registration in Dubai.

Dubai's core landlord-tenant law governing leases, eviction, and rent disputes.

The official rent index decree used to calculate maximum legal rent increases.

A consolidated compilation of Dubai's core real estate laws in one document.

Dubai's current strata law — service charges, Owners Committees, and defect liability.

The Dubai Land Department's official guide to investor protections and rights.

UAE Cabinet resolution regulating virtual asset activities and service providers.

ADGM's financial regulator guidance on licensing crypto/virtual asset businesses.

UAE's civil personal status law for non-Muslim expatriates (marriage, inheritance, divorce).

UAE's original Personal Status Law governing marriage, divorce, and inheritance.

The law regulating lawyers and legal practice in the UAE.

Federal circular establishing the UAE's remote/flexible work system.

The original India-UAE Double Taxation Avoidance Agreement text.

The DTAA as modified by the OECD Multilateral Instrument (MLI) — the version that actually applies today.

India's Income Tax Act residency rules — the 182-day and 60/120-day tests.

India's law on undisclosed foreign income and assets, with penalties for non-disclosure.

FEMA — India's foreign exchange law governing NRI remittances and overseas assets.

The official Form 10F needed by NRIs to claim DTAA tax treaty benefits in India.

India's Real Estate Regulation Act — for NRIs also investing in Indian property.