Cross-Border
Company tax residence: UK and UAE
High-value advisory on place of incorporation, management and control, board decisions, treaty dual residence and governance.
Overview
High-value advisory on place of incorporation, management and control, board decisions, treaty dual residence and governance.
Common situations we address
- UK-incorporated company with all board meetings held in Dubai
- UAE Free Zone company with strategic decisions made in London
- Redomiciliation or migration contemplated between UK and UAE
- Treaty dual residence requiring competent authority procedure
- Inconsistent tax positions claimed in UK CT and UAE CT returns
- New investor requiring clarity on which country taxes group profits
Our approach
Company tax residence turns on legal incorporation, management and control, treaty tie-breakers and actual governance practices. We review board minutes, decision logs, employment location and substance to determine UK residence, UAE residence or dual residence risk, then recommend governance changes where needed.
Typical deliverables
- Tax residence memorandum with UK and UAE analysis
- Governance and board process recommendations
- Treaty tie-breaker assessment where dual residence arises
- Filing position summary for both jurisdictions
- Investor or lender residence confirmation letter where appropriate
- Monitoring checklist for ongoing residence compliance
Enquiry
Discuss company tax residence: uk and uae
Complete the form and we will route your enquiry to the appropriate UK or UAE specialist team.
Need your UK and UAE affairs coordinated?
One financial team across the UK and UAE.