Professionals

Myriam is an Associate in Hourani & Partners’ Tax & International Trade practice in Dubai. She advises multinational corporations, regional groups, financial institutions, investment funds, family businesses, and private clients on UAE and cross-border tax matters, with particular experience in corporate tax, tax-driven structuring and reorganizations, transfer pricing, VAT, free zone taxation, private wealth planning, and OECD Pillar Two. Her sector experience includes financial services, private equity, technology, infrastructure, consumer businesses, and family-owned enterprises.

Before joining Hourani & Partners, Myriam worked at Grant Thornton in Dubai and at leading professional services firms and law firms in Luxembourg, including Deloitte, Bonn Steichen & Partners, and Praxio Law & Tax. She brings a combined legal, tax advisory, and commercial perspective to complex domestic and international mandates.

• Corporate Tax & Tax Restructuring
• International Tax & Cross-Border Structuring
• Private Wealth, Family Offices & Succession
• Transfer Pricing & OECD Pillar Two
• VAT, Free Zone Taxation & Tax Compliance

Myriam’s experience includes advising:

• UAE companies and regional business groups on corporate tax impact assessments, tax calculations, free zone considerations, tax grouping, implementation frameworks, and corporate reorganizations.
• The shareholders of a regional industrial group on a complex UAE–Saudi Arabia restructuring, including the corporate tax, Zakat, capital gains tax, withholding tax, corporate, and regulatory implications of alternative ownership structures.
• The shareholder of a major regional digital commerce business on the UAE and Saudi tax implications of transferring ownership interests into a UAE foundation, including capital gains exposure, nominee arrangements, succession planning, and long-term wealth preservation.
• An international technology group on the re-domiciliation of its holding company to the UAE, comparing ADGM, DIFC, and DMCC structures from corporate, regulatory, governance, and tax perspectives.
• UAE-based groups on Qualifying Free Zone Person assessments, including qualifying income, adequate substance, transfer pricing, audited financial statements, and the de minimis requirements under the UAE corporate tax regime.
• Multinational and regional groups on OECD Pillar Two readiness and the application of available OECD guidance to UAE-based groups subject to country-by-country reporting.
• Financial institutions, investment funds, and private clients on Luxembourg and international tax matters, including restructurings, mergers, tax risk, transfer pricing, FATCA and CRS, tax reporting, and withholding tax relief.
• Private equity and investment clients on the tax implications and structuring of acquisitions, with a focus on managing tax exposure and implementing commercially workable structures.

Education

• Master’s Degree in Cross-Border Business Law, University of Lorraine, France
• Master’s Degree in Corporate Law and Company Tax, University of Lorraine, France
• Bachelor’s Degree in Private Law, University of Lorraine, France
• Cycle B, International Tax Law and Corporate Income Tax Law, Luxembourg Lifelong Learning Center, Luxembourg

Admissions

• Avocate à la Cour, Luxembourg
• Legal Consultant, Dubai, United Arab Emirates

• English
• French