The United Arab Emirates Tax Engine
Cassandra's United Arab Emirates tax engine reasons over UAE primary sources rather than a generic global model. Answers name the statute, the section, and the Federal Tax Authority (FTA) guidance relied on, so FTA-registered tax agents, auditors, legal consultants can verify the reasoning before it reaches a client.
Where a regime is in transition — currently Domestic Minimum Top-up Tax under Pillar Two — Cassandra surfaces the transition and the competing treatments instead of silently choosing one. Cross-border questions combine this engine with the applicable double tax agreement, the OECD Model Tax Convention commentary, the OECD Transfer Pricing Guidelines, and BEPS Pillar One and Pillar Two materials.
Key Regulatory Bodies in United Arab Emirates
- Federal Tax Authority (FTA)
- Ministry of Finance
- DIFC and ADGM regulators for free-zone entities
Core United Arab Emirates Tax Sources Covered
- Corporate Tax Law (Federal Decree-Law No. 47 of 2022) and Cabinet Decisions
- VAT Law (Federal Decree-Law No. 8 of 2017) and Executive Regulations
- Economic Substance Regulations and FTA public clarifications
- Every output is an LLM-generated research draft requiring review by a practitioner qualified in the relevant jurisdiction. Cassandra Research is a software company and does not provide tax, legal, or financial advice.
AI Capabilities for United Arab Emirates Firms
Legislation and Guidance Research
Ask a UAE tax question and receive a structured answer citing the relevant Act, section, and Federal Tax Authority (FTA) guidance.
Advisory and Memo Drafting
Generate research memos, advice frameworks, and client communications formatted for professional review and sign-off.
Cross-Border Analysis
Combine the United Arab Emirates engine with other jurisdiction engines, the applicable double tax agreement, and OECD commentary.
Firm Knowledge Management
Organise research, precedents, and prior advice with AI-powered retrieval across your whole knowledge base.