UAE JURISDICTION COMPARISON · 2026
Free Zone vs Mainland: Which One Is Right?
Choose the jurisdiction that matches how the company will sell, operate, employ, bank and remain compliant—not the one with the shortest sales pitch.
QUICK ANSWER
Neither option is universally better.
A mainland company is often the stronger fit when the business needs direct, recurring UAE market operations, local premises, a substantial team or an activity controlled by a mainland authority. A Free Zone company can be the stronger fit for genuine international, zone-based or specialist activity where its licence, facilities and approved market-access route match the business. Tax does not follow the label: a Free Zone entity is within Corporate Tax and only a qualifying person can receive 0% on qualifying income. Compare the real operating model, banking evidence, visas, customs, VAT, total cost and expansion plan before choosing.
Choose Mainland when
The centre of commercial activity is in mainland UAE and the licence, premises, people and customer delivery need a direct local operating route.
Choose Free Zone when
The activity genuinely fits the zone, its facilities and ecosystem, while mainland access, banking and tax conditions have been resolved rather than assumed.
Do not decide yet when
The activity is regulated, goods cross customs borders, operations span several jurisdictions or the QFZP analysis drives the recommendation.
Professional-use disclaimer. This comparison provides general decision support. It is not a licence approval, legal opinion, tax ruling, immigration decision or bank pre-approval. Rules vary by emirate, authority, activity and facts and can change after the review date.
On this page ＋
01 · QUICK COMPARISON
Free Zone vs Mainland at a glance
This matrix is a shortlist, not a verdict. Each cell must be confirmed for the chosen authority, activity, facility and date.
| Decision factor | Mainland company | Free Zone company |
|---|---|---|
| Issuing authority and legal environment | A mainland licence is issued through the competent emirate-level economic authority. The entity is formed and licensed within the UAE mainland framework, with the federal Commercial Companies Law and applicable local rules shaping the structure. | A Free Zone entity is registered and licensed by its specific Free Zone authority. Legal forms, constitutional documents, activity lists, facilities and procedures vary by zone; a rule from one zone should not be assumed to apply to another. |
| Permitted and regulated activities | Mainland authorities offer broad activity catalogues. Professional, commercial and industrial activities may still require qualifications, premises, municipality clearances or approval from a sector regulator. | The available activities are authority-specific. Some zones are designed around an industry or regulator; others are broader. Compatibility between multiple activities, facilities and regulated permissions must be confirmed before application. |
| Operating in the UAE market | Often the more direct operating route for contracts, premises and activity carried out in the relevant emirate and across the UAE, subject to licence scope, sector regulation and any local permits. | Free Zone and international business is normally supported. Mainland access is regulated and may require a permit, dual licence, branch, distributor, customs process or another approved arrangement depending on activity and emirate. |
| Ownership and legal form | Full foreign ownership is available for most activities, but strategic-impact or regulated activities and particular legal forms can have additional requirements. Ownership must be checked against the current activity and authority rules. | Full foreign ownership is common. Available forms may include a Free Zone company, establishment or branch, but the exact choices and corporate-shareholder requirements depend on the selected authority. |
| Office, facility and substance | Registered premises are normally part of licensing. The suitable facility may be an office, shop, warehouse, clinic, industrial unit or other approved space. Inspections and lease registration can apply. | A desk, co-working space, office, warehouse, industrial facility or specialist unit may be available. The licence package is not the whole analysis: facility, people and decision-making must fit operations, banking and tax positions. |
| Visa eligibility and capacity | Residence and employee sponsorship can be available after the relevant establishment and immigration steps. Capacity depends on premises, role, authority and current immigration and labour requirements. | Visa eligibility can be included or added through the Free Zone process. Capacity varies with the package, facility, role and authority. A licence marketed with a visa allocation is not a universal immigration guarantee. |
| Banking readiness | A credible local operating model can be straightforward to explain, but a mainland licence never guarantees account approval. Banks still test ownership, source of funds, activity, customers, countries and expected transactions. | A Free Zone company can be bankable where the zone, activity and evidence fit the model. Banks may examine why that zone was selected, where work occurs, the customer geography, facilities and commercial proof. |
| Incorporation and renewal cost drivers | Authority and registration fees, legal form, activities, external approvals, premises, immigration, professional support and annual renewals shape total cost. A local operating footprint can be the largest variable. | Zone, licence, package, facility, visas, shareholder documents, approvals and renewals shape cost. Entry packages can exclude material operating, immigration, audit, tax, customs or amendment expenses. |
| Setup and timeline dependencies | Activity classification, trade name, initial approval, beneficial-owner documents, external approvals, premises and completed KYC determine the path. Standard digital steps do not remove sector dependencies. | Selection of the correct zone, activity, legal form, facility and package comes first. Corporate shareholder documents, attestations, authority KYC, external regulators and premises can extend the process. |
| Corporate Tax and QFZP | The entity falls within the UAE Corporate Tax framework under the ordinary rules, subject to the law, available reliefs and its facts. Licence location does not decide foreign tax or Permanent Establishment exposure. | A Free Zone Person is within Corporate Tax. Only a Qualifying Free Zone Person meeting all current conditions may obtain 0% on Qualifying Income. Other income and a domestic or foreign Permanent Establishment can have different treatment. |
| VAT | Normal UAE VAT rules apply according to the transaction and registration position. Registration, invoicing, place-of-supply, zero-rating and evidence must be assessed separately from the licence. | Free Zones are generally within the UAE for VAT. Limited special rules can apply to certain goods in a qualifying Designated Zone; services remain subject to the normal rules. Free Zone does not mean VAT-free. |
| Customs, import and export | Goods entering the UAE market follow the relevant customs, importer, product and regulatory requirements. A mainland licence may support local distribution when its activities and registrations are correct. | Free Zones can support import, storage, export and re-export. Goods entering mainland UAE require the proper customs clearance and local-market arrangement. Designated Zone status and customs treatment must be checked for the exact location and flow. |
| Ongoing compliance | Licence and premises renewal, corporate records, beneficial ownership, accounting, Corporate Tax, VAT, payroll, immigration and sector obligations can apply. Requirements change with activities and operating scale. | The same federal tax and record-keeping framework can apply alongside the zone's renewals, registers, facility conditions and returns. QFZP planning can add substance, audited-financial-statement and transfer-pricing work. |
02 · WHO SHOULD CHOOSE WHICH
Start with the operating reality
LIKELY MAINLAND FIT
Direct UAE operations are central.
- Customers are primarily in mainland UAE and delivery occurs locally.
- The company needs retail, clinical, hospitality, industrial, project or other physical premises.
- Employees work across UAE customer locations rather than mainly inside a zone.
- The activity or external regulator points to a mainland licence.
- Government or major local contracting requires the relevant mainland structure.
- The founder expects a broad local operating footprint and rapid local expansion.
LIKELY FREE ZONE FIT
International or zone-based activity is real.
- Customers, counterparties and revenue are primarily outside mainland UAE.
- The business benefits from a specialist ecosystem, regulator, port, airport or logistics facility.
- The selected activity and legal form are clearly available in the zone.
- Any mainland activity has a lawful, commercially workable access route.
- The facility supports the team, visas, banking file and substance actually needed.
- Corporate Tax treatment has been modelled without assuming that the licence creates 0%.
WHEN NEITHER IS AUTOMATICALLY RIGHT
Some businesses need a sequence or combination—not a binary answer.
A regulated activity can be controlled by a specialist authority. A trading group may need a customs and distribution model; a foreign company may consider a branch; and a Free Zone business may need an approved mainland presence. Multiple entities are justified only when the benefits outweigh duplicated cost and compliance.
03 · PROS, CONS AND CONDITIONS
Advantages only exist when the conditions fit.
Mainland — potential strengths
- Direct alignment with substantial mainland UAE operations
- Broad activity catalogues and local commercial pathways
- Facility options for teams, customer locations and industrial activity
- A local operating story that can be straightforward to evidence
Mainland — potential constraints
- Premises and external approvals can increase cost and lead time
- Requirements vary by emirate, activity and legal form
- Sector rules can add capital, qualification or ownership conditions
- It does not remove Corporate Tax, VAT, banking or foreign-country exposure
Free Zone — potential strengths
- Authority-led setup and facilities designed around particular business models
- Specialist industry, regulator, logistics or professional ecosystems
- Full foreign ownership and Free Zone legal forms are commonly available
- Strong fit for genuine international, Free Zone or re-export activity
Free Zone — potential constraints
- Mainland market access may need an additional approved arrangement
- Activity, facility, package and visa conditions differ by zone
- Banks may test the commercial rationale and operating footprint closely
- QFZP, VAT or customs benefits are conditional and never follow from the name alone
Keep six decisions separate
- Licence: what the company is authorised to do and by which authority.
- Market access: where and how the licensed activity can be performed and goods delivered.
- Corporate Tax: ordinary treatment or, for a qualifying Free Zone person, the treatment of qualifying and other income.
- VAT: transaction-by-transaction rules; a Free Zone is not automatically outside VAT.
- Immigration: establishment, facility, quota, role and applicant requirements.
- Banking: an independent institution’s risk decision based on complete evidence.
04 · COST AND TIMELINE
Compare total cost of ownership—not “from” prices.
Authority fees and packages change. Request a dated, itemised estimate, classify every amount as mandatory, conditional or optional and show whether it recurs annually.
Timeline dependencies
Digital licensing can make a complete standard application efficient, but external approval, shareholder documents, attestations, KYC, premises and inspection can control the timeline. Immigration, customs and bank onboarding remain separate.
05 · RECOMMENDATION LOGIC
A transparent framework—not a pretend-precise score
Weight the criteria according to commercial importance. Use “Mainland”, “Free Zone”, “Neutral” or “Professional review required” for each. A heavily weighted regulated-activity or market-access requirement can override several minor preferences. Document the evidence behind every answer.
Customer location
Give more weight to mainland when most revenue depends on direct local operations. Give more weight to Free Zone when the business is genuinely international, zone-based or supported by an approved mainland-access model.
Physical operations
Retail, clinics, restaurants, local project sites and widespread UAE service delivery often create a stronger mainland case. Port, airport, logistics, media or specialist-zone infrastructure can create a stronger Free Zone case.
Regulated activity
Do not score this casually. Identify the competent regulator first; its jurisdiction, ownership, capital, premises and approval requirements can control the answer.
Office and team
Map the real headcount, workspace, warehouse, equipment and management location. The facility should support visas, operations, banking evidence and any substance relied upon.
Visas
Compare the number, timing and type of visas with the facility and immigration process. Do not assume a package allocation equals final eligibility.
Import and export
Map each movement of goods, importer of record, customs point, storage site and final customer. A logistics-oriented Free Zone can fit one flow while a mainland distributor or entity may fit another.
Investors and governance
Check shareholder type, future fundraising, share classes or arrangements, board needs, signing authority and exit plan against the legal forms actually available.
Banking
Score the clarity of the commercial story, not the licence label. Ownership, source of funds, countries, contracts, counterparties, website and physical footprint should be consistent.
Tax model
Model actual income streams, customers, related parties, people and premises. For a Free Zone candidate, test QFZP, Qualifying Income, excluded activities, de minimis, substance, audit and transfer-pricing conditions.
Budget and total cost
Compare incorporation plus at least one full renewal cycle, facilities, visas, approvals, professional work, accounting, audit, tax, customs and likely amendments. A cheap first invoice can be a costly operating model.
Expansion plan
Consider new activities, UAE hiring, local sales, warehouses, investors and foreign branches. Choose a structure that can support the next credible phase without unnecessary duplication.
How to interpret the result
Likely Mainland fit: direct UAE operating requirements dominate.
Likely Free Zone fit: international or zone-based activity dominates and key conditions are resolved.
Review required: regulated activity, uncertain QFZP income, customs or cross-border management prevents a category-level answer.
06 · DECISION TREE
Navigate from facts to a likely fit
Open the branch that best describes the business. The result is a starting hypothesis for authority and tax review—not a professional conclusion.
01Is a regulator or mandatory location controlling the activity?＋
IF YESStart with the regulator and competent authority. Treat the result as professional review required; do not force a Mainland or Free Zone preference first.
IF NOContinue to customer location and delivery.
02Are direct mainland UAE operations the core of the model?＋
IF YESLikely Mainland fit, especially where local premises, staff, customer sites or local distribution are central. Confirm the exact activity and approvals.
IF NOContinue to the Free Zone commercial-fit test.
03Does a specific Free Zone support the exact activity, facility and operating footprint?＋
IF YESPotential Free Zone fit. Now resolve mainland access, visas, banking, customs and tax rather than stopping at licence availability.
IF NOMainland or another authority is more likely. Do not select a zone only because its package is cheap.
04Is 0% Corporate Tax essential to the financial model?＋
IF YESProfessional tax review required. Test QFZP status, income categories, excluded activities, de minimis, substance, audited accounts, transfer pricing and Permanent Establishments before relying on the result.
IF NOCompare ordinary tax, VAT and foreign-country exposure for both options and continue.
05Do banking, visas, facilities and total cost remain coherent?＋
IF YESThe selected path is a likely fit and can proceed to authority-specific validation and an implementation plan.
IF NOReturn to the operating model. A licence that cannot support the bank file, team or facility is not the right setup.
07 · PRACTICAL EXAMPLES
Three realistic decision patterns
INTERNATIONAL SERVICES
Consultancy serving Europe and the Gulf
One foreign founder; strategy services delivered online and from a small Dubai office; most clients abroad; two UAE residence visas; no regulated legal or financial advice.
Likely fit: An appropriate Free Zone can be a likely fit if its activity accurately covers the services, the facility supports the team and visas, and the banking file explains customers and source of funds. Corporate Tax must be modelled: ordinary consultancy income should not be casually described as Qualifying Income.
What could change it: Substantial on-site UAE delivery, government work, a regulated service, a larger local team or customer contracting requirements could make mainland more appropriate.
TRADING · E-COMMERCE
Importer, online seller and regional re-exporter
Goods arrive through a UAE port; some stock is re-exported; other stock is sold to UAE consumers; third-party warehouse and marketplace channels; multiple product categories.
Likely fit: A logistics-oriented Free Zone or Designated Zone may support international and re-export flows, but UAE sales require a lawful mainland, customs and VAT route. The recommendation may involve a distributor, branch or mainland entity rather than one licence doing everything.
What could change it: Warehouse location, importer of record, regulated products, customer delivery terms, proportion of UAE sales and the updated QFZP treatment of distribution can change the structure.
PHYSICAL UAE OPERATIONS
Service business working at customer premises
Dubai-based team; recurring work at mainland customer sites; local sales staff; dedicated office and vehicles; primarily UAE revenue; several employee visas.
Likely fit: A mainland company is the likely fit because local operations, staff and customer delivery dominate. The exact activity, premises, immigration, labour and any municipality or sector approvals still require confirmation.
What could change it: A specialist regulator, zone-mandated activity, foreign group branch strategy or a genuine separation between international and UAE operations could change the answer.
These are anonymised educational scenarios, not client testimonials. Each recommendation depends on the stated assumptions; changing one high-weight fact can change the result.
08 · COMMON MISTAKES
Red flags before incorporation
Choosing only on headline price
The first-year package may omit premises, visas, external approvals, customs, tax, accounting, audit or renewal costs. Compare the complete operating model.
Confusing a licence with tax status
A Free Zone licence does not automatically create QFZP status, Qualifying Income, VAT exemption or protection from tax exposure in another country.
Ignoring activity and approvals
A cheap activity code that does not describe the real revenue can create licensing, banking, insurance, invoicing and regulatory problems.
Expecting a guaranteed bank account
The incorporation authority does not make the bank's risk decision. Contradictory ownership, source-of-funds or transaction evidence can delay or prevent approval.
Underestimating premises and renewals
A desk may not support the required team, inspections, warehouse, customer visits, visa capacity or substance. Renewal pricing and amendment costs also matter.
Overestimating visa capacity
Visa allocation can depend on facility, immigration approval, profession, quota and applicant facts. Verify the sequence and the conditions rather than a marketing headline.
Separating the structure from real operations
Where people work, decisions are made, contracts are signed, goods move and customers are served must support the stated jurisdiction and tax analysis.
Treating every Free Zone as identical
Zones differ in activities, legal forms, facilities, regulators, market-access pathways and ecosystems. A good answer requires the actual authority, not the category alone.
09 · PREPARE FOR A JURISDICTION REVIEW
Bring the facts that change the answer
A useful jurisdiction consultation starts with evidence. Completing this checklist reduces the risk that the recommendation is based on a generic activity description or an unrealistic first-year package.
- □01
Describe each revenue stream in one sentence and identify the exact products or services.
- □02
Estimate the proportion of customers in mainland UAE, Free Zones and foreign countries.
- □03
Map where sales, delivery, management, staff, premises, stock and equipment will be located.
- □04
List regulated aspects, professional qualifications and possible external approvals.
- □05
Identify individual and corporate shareholders, ultimate beneficial owners, managers and signatories.
- □06
State visa needs for founders, employees and dependants over the next two years.
- □07
Document expected countries, currencies, transaction volumes, customers, suppliers and payment channels.
- □08
Map imports, exports, re-exports, customs points, warehouses and the intended importer of record.
- □09
Prepare a source-of-funds and source-of-wealth evidence list for owners and initial capital.
- □10
List likely premises, facility, inspection and equipment requirements.
- □11
Identify related parties, intercompany services, financing, intellectual property and expected distributions.
- □12
Compare incorporation, renewal, facility, visa, approval, audit, accounting, tax and compliance costs.
- □13
Record future plans for hiring, investment, local branches, new activities and international expansion.
- □14
Bring any existing contracts, business plan, website, corporate documents and foreign tax advice already obtained.
10 · FREQUENTLY ASKED QUESTIONS
Free Zone vs Mainland FAQ
What is the main difference between a UAE mainland and Free Zone company?＋
The practical difference is the licensing jurisdiction and the operating permissions attached to it. A mainland entity is licensed by the competent economic authority for mainland activity. A Free Zone entity is registered and licensed by its own authority. Market access, activities, facilities, visas and approvals must be tested for the exact business rather than inferred from the label.
Can a Free Zone company sell to mainland UAE customers?＋
It can have mainland customers, but the lawful operating and delivery route depends on the activity, emirate and transaction. A permit, dual licence, branch, distributor, customs clearance or another approved arrangement may be required. Direct local activity should be confirmed with the relevant Free Zone, mainland authority and sector regulator.
Is a mainland company always more expensive?＋
No. Total cost depends on activities, premises, external approvals, visas, legal form, professional support and renewals. A Free Zone entry package may be cheaper at incorporation but unsuitable or more expensive once facilities, local-market arrangements, audit, tax and amendments are included.
Does a Free Zone company automatically pay 0% Corporate Tax?＋
No. A Free Zone Person remains within Corporate Tax. The 0% rate is limited to Qualifying Income of a Qualifying Free Zone Person that meets all statutory and decision-based conditions. The current analysis includes substance, income categories, excluded activities, de minimis, audited financial statements, transfer pricing and Permanent Establishments.
What happens if a QFZP condition is breached?＋
The current Ministerial Decision No. 229 of 2025 states that a person failing the relevant conditions ceases to be a Qualifying Free Zone Person from the beginning of that Tax Period and for the following four Tax Periods. The facts, effective legislation and any available relief or election require professional review before conclusions are reached.
Are Free Zone companies outside UAE VAT?＋
Generally no. Free Zones are ordinarily within the territorial scope of UAE VAT. Certain supplies of goods in a qualifying Designated Zone can receive special treatment when detailed conditions are met. Services in Designated Zones follow the normal UAE VAT rules, and registration and reporting can still apply.
Which option is better for an international consultancy?＋
A suitable Free Zone can fit where services are delivered internationally, the activity is available, the operating footprint is credible and local-market and tax implications are resolved. Mainland can fit where the team and delivery are strongly UAE-focused. Customer location alone is not enough; management, visas, banking and QFZP assumptions also matter.
Which option is better for e-commerce or trading?＋
Map where goods are bought, stored, cleared, sold and delivered. A logistics or Designated Zone may support import and re-export flows, while direct mainland distribution may require a mainland licence, distributor or approved market-access route. Product regulation, customs, VAT and QFZP treatment need separate analysis.
Do both structures allow full foreign ownership?＋
Full foreign ownership is common in Free Zones and available for most mainland activities. Strategic-impact and regulated sectors can have different ownership, capital or approval conditions. Verify the exact activity and legal form with the competent authority.
Which structure is easier for a corporate bank account?＋
Neither label guarantees an account. Banks assess the complete risk profile: owners, source of funds and wealth, business model, countries, counterparties, expected transactions and UAE footprint. The better structure is the one whose documents and operations produce a coherent, evidenced application.
How many visas can each company obtain?＋
There is no universal number. Eligibility and capacity can depend on facility, licence package, authority, job role, immigration rules and applicant profile. Verify the current conditions and budget for the full immigration process rather than relying on a headline allocation.
Do I need a physical office?＋
Both paths require an approved address or facility arrangement, but the acceptable form varies. The right facility must support the activity, people, inspections, customer needs, banking evidence and tax or substance position. A flexi desk can be suitable for one model and inadequate for another.
Which setup is faster?＋
A standard digital application can be processed quickly when documents and activities are straightforward, but no universal comparison is reliable. Regulated approvals, corporate shareholders, attestations, premises, authority KYC and incomplete documents can control the timeline. Banking and immigration are separate processes.
Can I convert a Free Zone company into a mainland company later?＋
Some restructurings, continuations, branches or new-company transfers may be possible, but the route depends on the authorities, legal forms, contracts, assets, employees, tax and regulatory position. Do not assume a simple conversion; model the legal and operational steps before the first setup.
Can a mainland company operate in a Free Zone?＋
It may contract with Free Zone persons or establish a presence where permitted, but operating inside a particular zone can require registration, a branch, facility, permit or zone approval. The relevant mainland and Free Zone authorities should confirm the arrangement.
Does Free Zone status protect me from foreign-country tax?＋
No. Foreign tax residence, controlled-foreign-company rules, Permanent Establishment, withholding tax and personal residence depend on the laws and treaties of the countries involved and on actual management and operations. UAE licensing does not override another jurisdiction's law.
When is neither option automatically right?＋
When the activity is regulated, goods and services cross several jurisdictions, investors require a particular legal form, or operations span mainland and Free Zone locations, the answer may involve a branch, distributor, dual licence, multiple entities or a different sequence. Complexity should be justified by commercial facts, not assumed.
What will MP Elites review before recommending a jurisdiction?＋
We review revenue streams, activities, customer and supplier geography, premises, staff, visas, ownership, investors, banking, customs, VAT, Corporate Tax, QFZP conditions, management location, cross-border exposure, cost and expansion plans. Specialist legal or foreign tax advice is coordinated where the decision requires it.
11 · OFFICIAL SOURCES
Official sources used
Only primary UAE government, legislation, tax and regulatory sources were used for factual claims. Authority fees, activity lists and procedures should still be checked again on the application date.
- UAE Government — Steps to start a business on the mainland
Mainland activity, legal form, trade name, approvals, premises and licensing sequence.
https://u.ae/en/information-and-services/business/doing-business-on-the-mainland/steps-to-start-a-business-on-the-mainland - UAE Government — Starting a business in a Free Zone
Free Zone legal forms, authority selection, activity, facilities and authority-specific requirements.
https://u.ae/en/information-and-services/business/doing-business-in-free-zones/starting-a-business-in-a-free-zone - UAE Government — Running a business in a Free Zone
International trade, customs context and regulated access to mainland UAE.
https://u.ae/en/information-and-services/business/doing-business-in-free-zones/running-a-business-in-a-free-zone- - Dubai Government — Starting a Business
Dubai mainland and Free Zone comparison, ownership, activity, documents and cost variables.
https://www.dubai.ae/starting-a-business - Federal Decree-Law No. 32 of 2021 on Commercial Companies
Federal commercial-company framework and legal forms.
https://uaelegislation.gov.ae/en/legislations/1542 - Federal Decree-Law No. 47 of 2022 and amendments — Corporate Tax
Corporate Tax framework and the statutory conditions for a Qualifying Free Zone Person.
https://mof.gov.ae/wp-content/uploads/2025/04/Federal-Decree-Law-No.-47-of-2022-and-its-amendments.pdf - Cabinet Decision No. 100 of 2023 — Qualifying Income
Qualifying Income, Permanent Establishments, immovable property, substance and de minimis framework.
https://uaelegislation.gov.ae/en/legislations/2175 - Ministerial Decision No. 229 of 2025
Current Qualifying and Excluded Activities, de minimis and additional QFZP conditions.
https://mof.gov.ae/wp-content/uploads/2025/09/EN-Ministerial-Decision-No.-229-of-2025-Regarding-Qualifying-Activities-and-Excluded-Activities.pdf - FTA — Corporate Tax Guide on Free Zone Persons
FTA explanation of QFZP, Qualifying Income, substance, Permanent Establishments and compliance.
https://tax.gov.ae/en/media.centre/news/federal.tax.authority.issues.corporate.tax.guide.on.free.zone.persons.aspx - FTA — Designated Zones VAT Guide
Why Free Zones are normally within VAT and when limited Designated Zone treatment can apply to goods.
https://tax.gov.ae/DataFolder/Files/Pdf/Designated-Zones-VAT-Guide.pdf - CBUAE — Customer Due Diligence and KYC Guidance
Bank assessment of legal persons, beneficial owners, business activity, source of funds and expected transactions.
https://rulebook.centralbank.ae/en/rulebook/guidance-licensed-financial-institutions-customer-due-diligenceknow-your-customer-and
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