Introduction
June 2023 marked a historic inflection point the UAE’s transition to a 9% corporate tax regime positioned the nation within the global tax framework while preserving its competitive advantage. But navigating this new reality demands precision: misclassifying income, missing SBR thresholds, or overlooking free zone exemptions can cost your business hundreds of thousands in unnecessary tax liability and penalties.
At CA ARC, our multi disciplinary tax advisory team simplifies corporate tax compliances. We architect your tax structure to ensure you pay only what you owe and capture every legitimate exemption, relief, and optimization opportunity. Whether you’re registering for the first time, managing a multi entity corporate group, optimizing free zone income treatment, or navigating transfer pricing complexity, we position your business for tax efficiency and audit ready compliance.
The CA ARC Difference: Proactive Tax Architecture
CA ARC leads strategically
Threshold Intelligence
Real time monitoring of your taxable income trajectory against the critical AED 375,000 exemption threshold and AED 3 million SBR ceiling. We flag optimization opportunities months before financial year end, not after.
Transfer Pricing Architecture
Intra group transactions must be priced at arm’s length before financial close, not after. Our team ensures intercompany arrangements withstand FTA scrutiny while supporting your intended business flow.
Tax Group Consolidation
If managing multiple subsidiaries, we evaluate whether tax group status unlocks loss offsetting, simplified compliance, and consolidated filing or if independent filing remains optimal.
Qualifying Group Structuring & Relief
Strategic design of group structures so entities meet Qualifying Group and Tax Group conditions, enabling tax neutral transfers of assets/liabilities and optimized use of losses within the group (75%+ common ownership for qualifying group relief; 95%+ for tax groups, aligned year ends, same accounting standards).
Proactive Exemption Evaluation and Application
We proactively assess and manage exemption applications whether for SBR, investment fund recognition, or QFZP status backed by robust documentation to obtain FTA approval well before tax return deadlines.
Our Comprehensive Corporate Tax Service Scope
Mandatory Registration Assessment
We confirm whether and when your business is liable for corporate tax registration based on detailed assessment and manage timely updation for your business in relation to Corporate Tax Registration.
Annual Tax Return Preparation & Filing
Calculation of taxable earnings, permissible deductions, and preparation of audited (or finalized) financial statements compliant with IFRS. Returns filed within FTA prescribed deadlines applicable to your entity.
Timely settlement of Tax Dues
Timely tax settlement aligned with filing deadlines (filing and payment are a single compliance obligation; one without the other constitutes non compliance).
Transfer Pricing Compliance & Documentation
Intra group transactions must comply with the arm’s length principle or face FTA adjustment and penalties
Benchmarking Analysis
Transfer Pricing Documentation Preparation
Corporate Tax Group Structuring & Consolidation
For businesses operating multiple entities, tax groups unlock significant compliance and tax efficiencies
Assessment of whether multi-subsidiary structures qualify for tax group status.
Evaluation of loss offsetting opportunities, simplified intercompany transaction treatment, and consolidated return filing vs. independent entity filing.
Detailed analysis of loss carry forward restrictions, pre-grouping loss prioritization, and subsidiary exit implications.
Strategic structuring of profit distribution, transfer pricing, and cost-sharing arrangements to optimize overall group tax liability while maintaining arm’s length compliance.
If tax group elected, consolidated corporate tax return preparation filing all group entities’ results on unified basis.
Annual monitoring of group composition changes, loss utilization tracking, and dissolution procedures (each entity must re-register individually post-dissolution).
Your Next Step: Secure Your Tax Optimization Strategy
Don’t leave tax efficiency to chance. Book a complimentary Corporate Tax Impact Assessment with our team. We’ll evaluate your current tax position, identify exemption opportunities, and discuss how CA ARC can structure your business for maximum tax efficiency and audit ready compliance.
