Doing business in the UAE: an introduction

The United Arab Emirates (UAE) is often used as a base for Middle East and North African operations by companies attracted by efficient air and sea connections, developed infrastructure and a tax-friendly environment.

DAC6: UK disclosure of cross-border tax arrangements

The UK’s rules requiring the reporting of cross border tax arrangements have been scaled back as a result of the end of the Brexit transition period and require reporting only of arrangements which undermine the common reporting standard or disguise beneficial ownership.