International Tax Advisory Services
Registered Tax Agent Regulated by the FTA (Federal Tax Authority)
International Tax Advisory Services in the UAE
Cross-border structuring that holds up under both UAE and foreign tax authority scrutiny.
Businesses with cross-border operations face tax considerations that go beyond standard UAE Corporate Tax compliance. Farahat & Co. provides international tax advisory services, helping businesses navigate double taxation agreements, withholding tax exposure, and Permanent Establishment risk across jurisdictions.
- Registered FTA tax agent, with direct experience structuring cross-border transactions in line with UAE and foreign tax rules
- DTA treaty expertise, drawing on the UAE’s network of more than 140 double taxation agreements
- Coordinated compliance, working alongside our Transfer Pricing and Corporate Tax Consultancy teams for related-party and Pillar Two matters
International tax advisors help companies interpret treaty provisions to build a global tax plan that minimises liabilities while remaining fully compliant in every jurisdiction involved.
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Our Specialists In International Tax Advisory Services
Romany Shayb
Senior Tax Consultant
Md. Kamruzzaman, FCA
Senior Tax Consultant
Ahmad Ali Jourieh
Senior Tax Consultant
Mohammed Ghoraba
Senior Tax Agent
Anas Al Salman
Corporate Tax Consultant
As a Trusted Corporate Tax Consultancy in the UAE, Farahat & Co. Offers the Following Corporate Tax Services:
What Is International Tax Advisory?
International tax advisory covers the tax implications that arise when a business operates, transacts, or holds structures across more than one jurisdiction. This includes assessing exposure to foreign withholding tax, determining whether overseas activity creates a taxable presence abroad, and structuring cross-border transactions in a tax-efficient, compliant manner.
For UAE businesses specifically, this typically involves reviewing intercompany arrangements with foreign group entities, assessing treaty relief available under the UAE’s DTA network, and confirming compliance with international reporting standards such as Country-by-Country Reporting.
Double Taxation Agreements and Withholding Tax
The UAE has signed more than 140 double taxation agreements, designed to prevent the same income from being taxed twice and to reduce or eliminate withholding tax on cross-border payments such as dividends, interest, and royalties.
- UAE withholding tax rate: currently 0% on payments made from the UAE to non-residents, under Federal Decree-Law No. 47 of 2022.
- Foreign withholding tax: UAE businesses receiving income from treaty partner countries may still face withholding tax abroad, though many DTAs reduce these rates or allow a credit against UAE Corporate Tax.
- Tax Residency Certificate (TRC): businesses generally need a TRC issued by the FTA to claim treaty benefits and access reduced foreign withholding tax rates.
- Treaty relief mechanisms: depending on the specific agreement, relief may take the form of a tax credit, a tax exemption, or a reduced withholding rate on specific income types.
Treaties are periodically renegotiated or replaced, so businesses relying on a specific treaty position should confirm it remains current before assuming continued relief.
Permanent Establishment Risk
A Permanent Establishment (PE) is a fixed place of business through which a foreign company’s operations are wholly or partly carried on. If a foreign business maintains a fixed location, such as an office or warehouse, in the UAE and conducts substantial business there, it may be considered to have a PE, triggering UAE Corporate Tax exposure on the income attributable to that presence.
PE assessment is one of the more commonly overlooked risk areas for foreign companies with UAE-facing activity, since even limited on-the-ground presence can trigger exposure if the nature and duration of the activity meet the threshold. We help foreign businesses assess their PE position and structure UAE-facing operations to manage this exposure appropriately.
Country-by-Country Reporting and Global Compliance
Country-by-Country Reporting (CbCR), introduced under OECD BEPS Action 13, requires qualifying large multinational groups to report revenue, profit, tax paid, and other economic indicators on a jurisdiction-by-jurisdiction basis. This gives tax authorities, including the FTA, visibility into how a group’s profits are distributed globally relative to where its actual economic activity occurs.
CbCR obligations apply alongside, not instead of, standard Transfer Pricing documentation and, for the largest groups, the UAE’s Domestic Minimum Top-up Tax under OECD Pillar Two. Our Transfer Pricing and Corporate Tax Consultancy teams coordinate directly on these overlapping requirements, so a group’s international reporting position is assessed consistently rather than in isolated pieces.
Why Choose Farahat & Co. for International Tax Advisory
- Treaty and cross-border expertise: direct experience interpreting DTA provisions and structuring cross-border transactions for UAE and foreign compliance
- PE risk assessment: practical guidance for foreign companies assessing their UAE tax exposure before establishing local activity
- Integrated global compliance: coordinated support across CbCR, Transfer Pricing, and Pillar Two obligations under one firm
- FTA-registered tax agent: direct authority to represent your business in UAE tax matters connected to international structures
- Established track record: over four decades supporting UAE businesses across cross-border and domestic tax compliance