MP ELITES KNOWLEDGE CENTER
UAE Business & Tax Glossary
Understand the UAE terms that shape company decisions, tax filings, governance and cross-border risk. Each definition gives the operational meaning, the concepts it is often confused with and the guide to use when the facts become case-specific.
This launch glossary covers the concepts most often needed to read the MP Elites strategic guides. It does not replace those guides: each term stays concise, cites official sources and points to the deeper decision framework.
Live glossary terms
10 terms shown
Corporate Tax
UAE Corporate Tax is a federal direct tax applied to the Taxable Income of Taxable Persons under the Corporate Tax Law, after accounting profit is adjusted for the law’s specific…
02StructuresFoundation
A UAE foundation is a separate legal person under its applicable foundation regime, governed by constitutional documents and a Council to hold or administer assets for stated purposes or beneficiaries.
03Company FormationFree Zone
A UAE Free Zone is a defined jurisdiction with its own licensing authority and rules; it does not by itself determine Corporate Tax, VAT, banking approval or unrestricted market access.
04StructuresHolding Company
A UAE holding company is an entity used primarily to own shares or other assets and coordinate governance; “holding” can describe its function rather than a universal legal form or…
05Company FormationMainland
A UAE mainland company is licensed by the competent emirate-level economic authority under the applicable company and licensing framework; the label does not itself decide tax, activity scope or banking.
06Cross-BorderPermanent Establishment
A Permanent Establishment is a taxable nexus through which a non-resident business can become subject to tax in another jurisdiction, commonly through a fixed place or qualifying dependent-agent activity.
07TaxQFZP
A QFZP is a Free Zone Person that satisfies every current Corporate Tax condition for the period and may apply 0% only to Qualifying Income, not automatically to all profit.
08Cross-BorderTax Residence
UAE tax residence is a status determined under domestic residence rules for individuals or juridical persons and, when relevant, under the exact applicable double tax treaty; a visa alone is…
09ComplianceTransfer Pricing
Transfer pricing is the UAE Corporate Tax framework requiring transactions and arrangements between Related Parties and Connected Persons to reflect arm’s-length outcomes supported by facts and evidence.
10VATVAT
UAE VAT is a transaction-based indirect tax charged on taxable supplies and relevant imports, with registered businesses accounting for output tax and eligible input tax under the VAT rules.
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Move from a definition to the complete decision framework.
UAE Corporate Tax Guide
Scope, rates, registration, Free Zones, filing and common mistakes.
VATUAE VAT Guide
Supplies, registration, rates, place of supply, recovery and returns.
FORMATIONUAE Company Formation
Jurisdiction, activity, banking and operational-readiness decisions.
STRUCTURESUAE Foundation Guide
DIFC, ADGM, governance, assets, tax and succession questions.
CROSS-BORDERCross-Border Structuring
Residence, permanent establishment, transfer pricing and treaties.