UAE: The Paradigm Shift in Free Zone Taxation and Substance Enforcement
- World Tax & Law Editorial Team
- Apr 24
- 2 min read
Updated: Apr 28
The evolution of the United Arab Emirates (UAE) tax framework has moved beyond legislative promise to become a top-tier operational challenge. With the Corporate Tax (Federal Decree-Law No. 47 of 2022) in full effect, the Federal Tax Authority (FTA) has launched a phase of exhaustive supervision that tests the tax architecture of thousands of multinationals.
