An introduction to tax residence, double-tax treaties and reporting regimes such as CRS for people living in the UAE with ties elsewhere. This is general information, not tax advice. Always take advice from a qualified tax adviser.

People and businesses with ties to more than one country can face overlapping tax rules. Key concepts include tax residence, double-tax treaties, international reporting regimes such as CRS, and, for groups of companies, transfer pricing. How these apply depends on individual circumstances and rules can change. This page is general information only and is not tax advice.

Activities that span more than one country can fall under several sets of tax, reporting and compliance rules. Common issues people read about include: - The risk of the same income being taxed in two places - Withholding taxes - Transfer pricing rules for related companies - International reporting regimes such as CRS This is general information, not tax advice. How the rules apply depends on individual circumstances, and you should take advice from a qualified tax adviser.
General information on cross-border tax concepts. This is not tax advice.
Even where a company is established in the UAE, other countries' tax rules may be relevant if shareholders, operations, employees or revenue are connected to them. This is general information, not tax advice.
Double taxation is when the same income is taxed in more than one country. Many countries have double-tax treaties that set out which country may tax which income, alongside residence rules and reporting regimes. Whether and how a treaty applies depends on individual circumstances. This is general information, not tax advice; a qualified tax adviser can advise on your own position.
Transfer pricing refers to the pricing of transactions between related entities in different countries. Tax authorities generally expect these transactions to be on terms comparable to those between unrelated parties. This is general information, not tax advice.
People with investments, property or business interests in several countries may have reporting and tax obligations in more than one place, and the rules can overlap. This is general information, not tax advice. A qualified tax adviser can explain how the rules apply to you.
Educational only, not advice. James Spence is a Partner, Family Office and Private Client Adviser, with Neba Private Clients. This website is published for general educational information only. Nothing on it is an advertisement, an offer, a recommendation or personal financial, tax or legal advice, and it should not be relied on as such. Tax rules depend on individual circumstances and may change. The value of investments can fall as well as rise. Case studies are hypothetical or anonymised composites and do not describe real clients or predict outcomes. Advice is only given after a full fact-find, under a signed client agreement with Neba Private Clients. Not directed at persons in any jurisdiction where its publication would be unlawful, including the United Kingdom.