An in-depth explanation of the eligibility requirements for Qualifying Free Zone Persons under the UAE Corporate Tax Law, including qualifying income, substance, de minimis thresholds, transfer pricing, and compliance obligations—with a focus on eligibility conditions, qualifying income, and compliance risks. Introduction This article provides an overview of the UAE’s zero percent corporate tax regime for Qualifying Free...
A practical overview of the 2025 India–Oman Comprehensive Economic Partnership Agreement, covering tariff liberalisation, key beneficiary sectors, services commitments, professional mobility, and the agreement’s wider trade and investment significance. A Comprehensive Economic Partnership Agreement (CEPA) is a bilateral trade arrangement that goes beyond the scope of traditional Free Trade Agreements (FTAs). In a CEPA, countries agree...
