Blog | DUQE

Pillar Two Rules and UAE Free Zones: Strategic Implications for Global Businesses

The UAE’s free zones have long been synonymous with 0% corporate tax, flexible ownership, and streamlined global access. But from 1 January 2025, the world’s largest companies face a new reality: the OECD’s Pillar Two global minimum tax. No matter how efficient the structure, qualifying multinational groups will pay at least 15% on their UAE […]

Published 10 December 2025, 16 minute read.

Golden Visa for Waqf Philanthropists in the UAE

In a country known for blending tradition with forward-thinking policies, the UAE has introduced a pioneering path to long-term residency: the Golden Visa for Waqf Philanthropists. By donating to certified endowment projects, eligible individuals can now secure a ten-year residency without employment sponsorship. This initiative is more than a legal pathway. It reflects the UAE’s […]

Published 09 December 2025, 16 minute read.

How To Prepare Your UAE Free Zone Company For A Corporate Tax Audit

When the UAE introduced federal corporate tax, it marked one of the most significant regulatory transformations in the country’s business history. For free zone founders, the shift has been even more pronounced. Free zones remain highly attractive, yet the long-standing assumption of automatic tax exemptions has been replaced by a rules-based system enforced by the […]

Published 09 December 2025, 16 minute read.

Transfer Pricing Rules for Free Zone Businesses in the UAE

Transfer pricing rules for free zone businesses in the UAE now influence how companies structure their operations, manage related party relationships, and safeguard their tax advantages. Many founders assume that being based in a free zone means the Federal Tax Authority will not scrutinise transaction pricing. The truth is that transfer pricing has become one […]

Published 08 December 2025, 16 minute read.

Can You Start a Business in the UAE Without Living There?

Setting up a business in Dubai is no longer something reserved for those ready to relocate. With modern free zone structures, it is entirely possible to register and run a company in the UAE without living here full-time. For entrepreneurs abroad, this opens the door to one of the world’s most dynamic markets without the […]

Published 07 December 2025, 16 minute read.

Female Entrepreneurs in the UAE and Their Growing Economic Role

Women in the United Arab Emirates are shaping new markets, founding high-growth companies, and transforming the business landscape. Once a rarity, female entrepreneurs in the UAE now account for 18% of all entrepreneurs, with most under the age of 40. This shift is more than symbolic. It reflects decades of investment in education, forward-looking policies, […]

Published 07 December 2025, 16 minute read.

Can a Free Zone Company Do Business in the Dubai Mainland?

Free zones in Dubai have long been a magnet for international entrepreneurs, thanks to benefits such as 100% foreign ownership, tax incentives and easy setup. Yet one question consistently arises: can a free zone company actually do business in the Dubai mainland? This matters because while free zones provide global reach and operational ease, most […]

Published 07 December 2025, 16 minute read.

Economic Substance Changes in 2026: What UAE Founders Need to Know

The UAE has removed Economic Substance filing requirements for most businesses, but the need to demonstrate real activity in the country has not disappeared. For founders, this shift matters because substance is now enforced through the corporate tax regime. Understanding what has changed and what still applies in 2026 helps businesses avoid penalties, protect tax […]

Published 07 December 2025, 16 minute read.