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13 July 2021

Re-domiciliation into the UAE: Key tax and legal considerations

13 July 2021 Corporate

1. Introduction

An increasing number of clients are considering the re-domiciliation of companies to the UAE. The increase in the popularity of the UAE as a destination for re-domiciliation appears to be driven largely by regulatory developments in the UAE and other low, or zero, tax jurisdictions. It appears to us that the most notable of these regulatory developments in the context of re-domiciliation to the UAE has been the introduction of economic substance regulations.

Clyde & Co, in collaboration with Deloitte, has prepared this report in which we consider re-domiciliation in the context of the UAE. In particular, we comment on the general tax and legal implications and address best practices in terms of due diligence to mitigate some of the risks and complexities associated with a re-domiciliation to the UAE.

Authors:

- Benjamin Smith, Partner, Clyde & Co 
- Ghalya Rashid Ali, Associate, Clyde & Co 
- Jan Roderick van Abbe, Director, Deloitte 
- Maria Cristina Hernandez, Senior Manager, Deloitte 

 

Download the report

 

About the report

Produced

13 July 2021

Location:

Middle East

Written by:

Ghalya Rashid Ali

Associate

Benjamin Smith

Benjamin Smith

Partner

Download
About the report

Produced

13 July 2021

Location:

Middle East

Written by:

Ghalya  Rashid Ali

Ghalya Rashid Ali

Associate

Benjamin Smith

Benjamin Smith

Partner

Download

End

Themes:

Additional authors:

Jan Roderick van Abbe, Maria Cristina Hernandez

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