Educational guide

Cross-border tax: key concepts

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.

Educational overview

Why cross-border tax rules can be complex

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.

Frequently Asked Questions

General information on cross-border tax concepts. This is not tax advice.

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