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IRAA Global INSIGHTSThe Intelligence Magazine 11 perspectives / August 2026
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Expertise archive

Taxation

Clear, practical guidance on the UAE tax environment for founders, finance leaders, family businesses, and cross-border investors.

UAE Corporate Tax in 2026: A Practical Readiness Playbook for Growing Businesses Highlighted insight · Corporate Tax · 11 min UAE Corporate Tax in 2026: A Practical Readiness Playbook for Growing Businesses

A filing deadline is only the final checkpoint. Reliable corporate tax compliance begins with clear ownership, reconciled financial data and evidence that supports every material position.

Akash Chetwani, CFA Akash Chetwani, CFASenior Partner · Advisory Read full insight ↗

Latest in Taxation

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Specialist analysis designed to make complex decisions easier to frame and act on.

Related-Party Transactions: What Your UAE Transfer Pricing File Must Prove02 Taxation · 11 min Related-Party Transactions: What Your UAE Transfer Pricing File Must Prove

A defensible transfer pricing file must connect legal agreements, operational conduct, financial results and the arm's-length outcome into one consistent business story.

Akash Chetwani, CFA Akash Chetwani, CFASenior Partner · Advisory Read insight ↗ What founders still underestimate about UAE corporate tax readiness03 Corporate Tax · 8 min What founders still underestimate about UAE corporate tax readiness

Why defensible tax positions begin with operating discipline.

Akash Chetwani, CFA Akash Chetwani, CFASenior Partner · Advisory Read insight ↗ The UAE VAT Health Check: Questions to Answer Before an FTA Audit04 Taxation · 11 min The UAE VAT Health Check: Questions to Answer Before an FTA Audit

The strongest VAT audit response begins before an audit notice: with complete transaction data, traceable invoices, disciplined reconciliations and timely correction of identified errors.

Akash Chetwani, CFA Akash Chetwani, CFASenior Partner · Advisory Read insight ↗ Free Zone Corporate Tax: Qualifying Income, Substance and Documentation Explained05 Corporate Tax · 12 min Free Zone Corporate Tax: Qualifying Income, Substance and Documentation Explained

A free zone licence does not by itself secure the zero-percent rate. The result depends on qualifying status, qualifying income, substance, transfer pricing and evidence maintained throughout the period.

Akash Chetwani, CFA Akash Chetwani, CFASenior Partner · Advisory Read insight ↗ Tax Group or Separate Registration? Choosing the Right Structure for UAE Companies06 Corporate Tax · 11 min Tax Group or Separate Registration? Choosing the Right Structure for UAE Companies

Corporate tax grouping can simplify a qualifying UAE group's tax position, but it also centralises responsibility, combines risk and creates consequences that should be modelled before an application is made.

Akash Chetwani, CFA Akash Chetwani, CFASenior Partner · Advisory Read insight ↗ VAT health checks: the questions to ask before an audit07 Taxation · 6 min VAT health checks: the questions to ask before an audit

A practical review of records, reconciliations, and transaction treatment.

Akash Chetwani, CFA Akash Chetwani, CFASenior Partner · Advisory Read insight ↗ Related-party documentation should tell one clear story08 Taxation · 7 min Related-party documentation should tell one clear story

Connecting contracts, conduct, pricing logic, and financial evidence.

Akash Chetwani, CFA Akash Chetwani, CFASenior Partner · Advisory Read insight ↗ Free-zone status does not remove the need for substance09 Corporate Tax · 5 min Free-zone status does not remove the need for substance

Qualifying income requires more than incorporation in the right place.

Akash Chetwani, CFA Akash Chetwani, CFASenior Partner · Advisory Read insight ↗ Cross-border expansion: tax questions before market entry10 International Tax · 8 min Cross-border expansion: tax questions before market entry

The early choices that shape cost, compliance, and flexibility.

Akash Chetwani, CFA Akash Chetwani, CFASenior Partner · Advisory Read insight ↗ The gap between having UAE residency and proving a defensible cross-border position11 Taxation · 7 min The gap between having UAE residency and proving a defensible cross-border position

UAE residency is stronger when supported by consistent evidence. Review seven practical steps for tax residency, treaty and India-UAE planning.

Akash Chetwani, CFA Akash Chetwani, CFASenior Partner · Advisory Read insight ↗