A new activity
Map the customer, supplier, contract and location of activity. Identify how the new income and costs enter the accounts, and which facts could change the proposed tax treatment.
04 / UNDERSTAND THE DECISION
Corporate Tax Impact Assessment in Dubai.
See the exposure.
Test the assumptions.
Choose the next action.
A Corporate Tax impact assessment connects business facts to possible tax outcomes. A&A reviews the entity, transactions and records, models agreed scenarios and documents the decisions needed before implementation.
START WITH A BUSINESS QUESTION
What is changing—and why does it matter?
A different structure
Compare the current entity arrangement with the proposed structure. Identify legal, commercial and operational steps alongside tax consequences; a spreadsheet saving is not an implementation plan.
A group transaction
Review who performs the work, uses the assets and bears the risks. Test whether intercompany charges and documentation reflect what actually happens in the business.
MAKE THE ASSUMPTIONS VISIBLE
A scenario should explain what changes.
| Scenario | Assumed taxable income | Illustrative tax | What the comparison tells you |
|---|---|---|---|
| Baseline | AED 500,000 | AED 11,250 | Starting point after assumed tax adjustments |
| Additional taxable income | AED 600,000 | AED 20,250 | AED 100,000 more taxable income adds AED 9,000 |
| Uncertain treatment | Not finalised | Not calculated | Resolve the evidence before presenting a number |
Examples use 9% on taxable income above AED 375,000 and assume no losses, credits or reliefs. They exclude special free zone and top-up tax treatment. They are arithmetic illustrations, not recommendations to restructure or a prediction of savings.
TURN FINDINGS INTO OWNED ACTIONS
From a report
to a working plan.
We separate conclusions supported by records from matters needing further evidence or specialist advice. Each recommendation should have a decision-maker, dependency and target review point.
Entity and activity map
Record the legal persons, tax periods, income streams and significant contracts. Identify which parts of the business are inside the assessment and which are expressly excluded.
Evidence and uncertainty register
List unsupported assumptions, missing records and treatment questions. Decide what can be resolved internally and what needs a technical opinion or authority clarification.
Prioritised action roadmap
Assign responsibilities for accounting changes, agreements, reporting and follow-up. Revisit the model after implementation rather than assuming a proposal happened exactly as planned.
Assessment, filing or specialist advice?
| Need | Best starting point | Boundary |
|---|---|---|
| Understand a planned change | Impact assessment | Forecasts depend on documented assumptions |
| Report a completed tax period | Corporate Tax filing | Requires actual reconciled records |
| Support a related-party charge | Transfer pricing review | Needs transaction-specific economic evidence |
| Resolve a material legal uncertainty | Specialist advice / clarification review | Consultancy is not an authority ruling |
To scope the assessment, bring a group chart, recent accounts, a forecast, key agreements and a plain-language description of the proposed decision. We agree the entities, periods and scenarios before work begins.
CLEAR ANSWERS
Your questions,
before you begin.
General UAE guidance, with the details of your entity and tax period checked before we advise.
What does a Corporate Tax impact assessment deliver?
The agreed output can include an entity-and-transaction map, assumptions register, scenario comparison and prioritised action plan. It explains what is supported, what remains uncertain and what evidence is needed before relying on an outcome.
Is an impact assessment the same as filing a return?
No. An assessment supports decisions and readiness. A return reports an actual tax period using final records. Forecast assumptions must be reconciled to real results before they are used in compliance work.
Can you confirm that my free zone company pays zero tax?
Not from the licence alone. Relevant income, activities, substance and other conditions need review. We separate a potential qualifying treatment from a conclusion supported by evidence.
Does an assessment guarantee a tax saving?
No. It may identify an exposure, a documentation gap or an option worth evaluating. Any projected benefit depends on legal eligibility, implementation costs and continuing compliance; it is not a promised saving.
How are changes in tax law handled?
The report should identify its period, source rules and review date. Before implementation, confirm amendments and transitional provisions relevant to the decision. A historical guide is not sufficient evidence that a relief still applies unchanged.
When should a business request this service?
Useful triggers include a new activity, a restructuring proposal, cross-border expansion, a change in group transactions or uncertainty about tax treatment. Assess the decision while alternatives are still available, not only after contracts are signed.
Official sources & scope
Content checked on 11 September 2026. This page explains a consultancy service; it is not an FTA ruling, a legal opinion or a guarantee of approval. The law and decisions applicable to your period take precedence over summaries.
- FTA: determination of taxable income ↗
- Ministry of Finance: current legislation and amendments ↗
- FTA: Transfer Pricing Guide ↗
Fees and delivery dates depend on the records, entities, transactions and work agreed. Government charges, tax payable and penalties are separate from our professional fees. Do not send passwords or one-time codes through an enquiry form.
A&A TAX CONSULTANTS · DUBAI & UAE
Start with your business.
Leave with a clear next step.
Tell us the service you need, your entity type and the relevant period. We’ll clarify the scope and the information needed before work begins.