Book by Dale Barrett
Navigating the UAE Tax Landscape
Corporate Tax, VAT & Cross-Border Considerations
The UAE's tax system has changed rapidly with the introduction of corporate tax and VAT. This guide maps the landscape for businesses and individuals operating there — including Canadians with UAE interests who need to coordinate UAE rules with Canadian tax residency and the cross-border picture.
Who it’s for: Businesses and individuals with UAE interests.
- UAE tax
- Corporate tax
- VAT
- International
From this book
Articles & guides drawn from this book
Free, plain-language guidance adapted from the book — part of the Barrett Tax Law Learning Centre.
UAE Holding Companies and Treaty Planning: Substance, the Principal Purpose Test, and the Canada–UAE Treaty
The UAE's 140-plus treaty network and free zone infrastructure make it a natural cross-border holding location — but only for companies with real substance. Paper structures no longer survive the Principal Purpose Test or foreign scrutiny. Here is how to build one that holds up.
Read →UAE Free Zones and Qualifying Free Zone Person (QFZP) Status: How the 0% Rate Actually Works
A UAE free zone entity can earn a 0% corporate tax rate on qualifying income — but only as a Qualifying Free Zone Person, and only if it meets substance, income, and transfer-pricing conditions every year. One stray mainland sale can cost the benefit for the whole period.
Read →UAE Tax Residency for Individuals: Day Tests, the TRC, and What Relocating Canadians Should Know
The UAE has no personal income tax, but it does have domestic tax-residency tests and issues Tax Residency Certificates for treaty purposes. For Canadians moving to the Emirates, becoming a UAE resident is only half the story — severing Canadian residency is the other half.
Read →UAE Corporate Tax Explained: What Canadians and Cross-Border Businesses Need to Know
The UAE introduced a 9% corporate tax for financial years starting on or after 1 June 2023. Here is how the regime works — scope, the AED 375,000 threshold, residency by management and control, free zone treatment, and what it means for Canadian-owned entities.
Read →
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