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Corporate Tax · 16 July 2026 · 7 min read

Free-zone status does not remove the need for substance

Qualifying income requires more than incorporation in the right place.

Contents

Corporate Tax · 7 minute read · July 2026
IRAA INSIGHTSCorporate Tax · Perspective

Qualifying income requires more than incorporation in the right place.

Online edition: https://iraaglobal.com/free-zone-status-does-not-remove-the-need-for-substance/

Company structure

Our company network.

The IRAA brand operates through affiliated entities registered in Dubai Mainland and a partner-firm arrangement. Each entity is a separate legal entity and operates independently.

Dubai Mainland

IRAA Accountants LLC

Company activity

Accounting, bookkeeping and tax-support engagements, subject to the agreed scope.

Dubai Mainland

IRAA Management Consultants LLC

Company activity

Management, business and finance advisory engagements.

Dubai Mainland

IRAA Properties LLC

Company activity

Property-related advisory and support activities.

Partner firm

Rays and Insight Chartered Accountants LLC

Company activity

Audit and assurance engagements delivered through the partner firm.

Iraa Global LLC FZ owns and manages the IRAA brand. Client services are delivered through the relevant affiliated entity or partner firm for each engagement.

Company information: www.iraaglobal.com/company

IRAA GLOBALAudit · Tax · Advisory

A connected advisory firm for businesses operating across borders.

Core services

Audit & AssuranceCorporate Tax & VAT
Business SetupAccounting & Bookkeeping
Risk & Regulatory AdvisoryAnti-Crisis Management
India-UAE AdvisoryPrivate Advisory
IRAA Insights

Insight beyond
numbers.

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IRAA Global

Dubai office503 Mustafawi Carpet Building
Sharaf DG Metro Exit 1
Dubai, United Arab Emirates

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