UAE Corporate Tax Guide: Hourani’s thought leadership featured in Chambers Global

The UAE’s corporate tax regime is evolving rapidly, presenting both challenges and opportunities for businesses operating in the region. As part of our ongoing commitment to providing timely and practical tax insights, Hourani is proud to contribute to the Chambers Global Practice Guide 2025 – UAE Corporate Tax, a trusted reference for corporate tax planning, and advisory in the UAE.

What’s inside the UAE Corporate Tax Guide:

Law & Practice

Overview of UAE corporate tax structure and tax residency rules
Taxation of various business entities, including Free Zone companies and partnerships
Key tax treatments for inbound and outbound investments
Corporate tax rates, interest deductibility, and loss relief mechanisms
Anti-avoidance measures, audit cycles, and OECD BEPS alignment

Trends & Developments

Introduction of the UAE’s 9% corporate tax and its strategic impact
Pillar Two implementation and the 15% global minimum tax starting 2025
Clarifications under Ministerial Decision No. 261 for family foundations and unincorporated partnerships
Sector-specific developments affecting funds, banks, and M&A activity
Practical insights on filing obligations, compliance, and structuring opportunities, and more…

Hourani is honoured to serve as the contributing firm for the UAE chapter of this global guide, expertly authored by Zain Satardien, Partner, Head of Tax and International Trade, with contributions from Aakriti Sharma and Myriam Fellag. From corporate tax planning and regulatory compliance to cross-border tax strategy and wealth structuring, this resource supports informed decision-making in a transparent and aligned fiscal environment. The guide provides essential insights for CFOs, tax directors, investors, legal advisors, and multinational companies navigating the complexities of doing business in the UAE under the new tax regime. The chapters were first published on the Chambers & Partners website on 18th March 2025.