/ E-BOOK · 2026 EDITION (OCTOBER)

UAE Tax
Compendium.

Corporate Tax · VAT · E-Invoicing · Corporate Law

A working reference to UAE Corporate Tax, VAT, e-invoicing and the company law around them: commentary, the legislation itself, calculators, templates and Tax Agent exam practice, read online in your browser. The law stated as at 5 October 2026.

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The sample is the same file with Chapters 1, 8 and 27, three legislative texts, one template and a few practice questions from each exam topic unlocked. Everything else is listed so you can see what the full edition covers.

37
chapters in six parts
145
legislative texts in full
600
exam practice questions
5,000+
citations to source
/ WHAT IT IS

Online.
Nothing to install.

The Compendium is read online, in any current browser on Windows, macOS, iOS and Android. There is nothing to download or install.

Each named user signs in with their email address and a one-time code we email them. A sign-in works on up to two devices at a time. Access runs for the licence period, normally twelve months.

Printing and copying are switched off. If you need a PDF or a printed edition, we produce one as a custom order.

Your highlights, notes and bookmarks are kept in the browser on your own device.

/ WHAT'S INSIDE

Commentary, law and tools,
linked together.

37 chapters

Six parts: Foundations, Corporate Tax, VAT, E-Invoicing, Corporate Law & Compliance, and Tax Agent Exam Preparation. More than 5,000 citations to the legislation, FTA guides and public clarifications, each one linked to the text it relies on.

145 legislative texts

Federal decree-laws, executive regulations, and Cabinet, Ministerial and FTA decisions in full English wording, split into articles and cross-referenced, including the Commercial Companies, Family Companies, Commercial Register, Commercial Agencies and Bankruptcy laws, the beneficial ownership decisions and the economic substance resolution. Defined terms are clickable and amendment history is footnoted. Open any cited article in a side panel without leaving the page you are reading.

Changes and dates

A Changes view shows additions and removals between versions of a text, colour-coded. A “law as at a date” view shows the wording in force on a date you choose. Repealed and replaced instruments are flagged.

37 calculators and tools

  • Corporate Tax liability
  • Small Business Relief eligibility
  • QFZP de minimis checker
  • CT registration deadline and penalty
  • Interest limitation
  • VAT registration threshold
  • VAT calculator
  • VAT return with apportionment
  • Late-payment penalty
  • E-invoicing go-live dates
  • E-invoicing readiness checklist
  • Personal compliance calendar with .ics export
  • Pillar Two Top-up Tax estimator
  • Transfer pricing documentation checker

Worked examples you can run

40 worked examples carry a “Try it” button that opens the relevant calculator pre-filled with the example's figures, so you can change one input and see the effect.

9 templates and precedents

  • Voluntary disclosure narrative
  • SBR election note
  • Transfer pricing local file outline
  • Transfer pricing master file outline
  • QFZP conditions memo
  • ASP selection checklist
  • Private clarification request
  • Tax group application memo
  • VAT registration checklist

Reading and research

Highlights, notes, bookmarks and full-text search across the whole book. A glossary of more than 360 terms and a source library of 441 documents.

Pillar Two, transfer pricing and company law

A full chapter on the Domestic Minimum Top-up Tax, an expanded transfer pricing chapter covering documentation, disclosure and benchmarking, and five chapters on company law and compliance: the Commercial Companies Law with its 2025 amendments (LLC share classes, drag-along and tag-along, moving a registration between authorities), family companies, the Commercial Register, commercial agencies, bankruptcy, beneficial ownership (UBO) registers and economic substance, with the points where company law meets tax.

Tax Agent exam preparation

600 practice questions on VAT, Corporate Tax and Procedures & Ethics, each with an explanation that cites the law. Practice by topic, sit timed module papers A to D in the shape of the VAT and Corporate Tax diplomas, revise with flashcards and topic notes, and read a chapter on becoming a UAE Tax Agent.

For teams

Reviewer mode lets colleagues add comments, export them and import each other's, so a team can review a chapter or a position together.

Edition notes and alerts

Edition notes record what changed. Optional update alerts tell you when new UAE tax documents are published after the edition date.

/ CONTENTS

The chapters.

PART IFoundations

  1. The UAE Tax System and How to Read It
  2. Tax Procedures
  3. Administrative Penalties

PART IICorporate Tax

  1. Scope, Taxable Persons, Residency and Nexus
  2. Exempt Persons
  3. Natural Persons, Partnerships and Family Foundations
  4. Free Zone Persons
  5. Small Business Relief
  6. Registration, Tax Periods and Deregistration
  7. Determining Taxable Income
  8. Exempt Income: Dividends, Participation Exemption and Foreign PEs
  9. Interest Deduction Limitation and Tax Losses
  10. Tax Groups
  11. Qualifying Group Relief and Business Restructuring Relief
  12. Transfer Pricing and Connected Persons
  13. Investment Funds and Investment Managers
  14. Corporate Tax Returns, Payments, Audited Financial Statements and Records
  15. Pillar Two: the Domestic Minimum Top-up Tax

PART IIIVAT

  1. VAT Fundamentals
  2. VAT Registration, Tax Groups and Deregistration
  3. Imports, Exports, GCC and Designated Zones
  4. Zero-rating, Exemptions and Sector Rules
  5. Value of Supply, Time of Supply, Tax Invoices, Credit Notes and Records
  6. Input Tax Recovery
  7. Reverse Charge and Special Schemes
  8. VAT Returns, Payments, Refunds and Special Refund Schemes
  9. What Changed in VAT, 2024–2026

PART IVE-Invoicing

  1. The UAE E-Invoicing System: Scope, Exclusions and Timeline
  2. How It Works: The Five-Corner Peppol Model and Accredited Service Providers
  3. Data, Documents and Processes
  4. E-Invoicing Penalties and a Readiness Roadmap

PART VCorporate Law & Compliance

  1. Companies: Forms, Formation and Limited Liability Companies
  2. Governance, Capital, Accounts, Audit and Exit
  3. Commercial Register, Commercial Agencies, Restructuring and Bankruptcy
  4. Beneficial Ownership (UBO) Registers
  5. Economic Substance Regulations (ESR)

PART VITax Agent Exam Preparation

  1. Becoming a UAE Tax Agent

With 600 practice questions, timed mock exams, revision notes and flashcards for the VAT, Corporate Tax and Procedures & Ethics tracks.

/ WHO IT'S FOR

People who work
with UAE tax.

  • Finance teams preparing registrations, returns and the records behind them.
  • CFOs and financial controllers who need to check a position quickly and see the source.
  • Tax and audit professionals reviewing client positions and working papers.
  • Advisers who want the commentary and the law text side by side.
  • Company secretaries and legal teams who need the Companies Law and its tax consequences in one place.
  • People preparing to register as a UAE Tax Agent, and students of UAE tax who want one structured route through the legislation.
/ LICENCES

Choose a licence.

Each licence covers the 2026 Edition (October) and the corrections issued for it. We send a quotation on request; payment is by bank transfer, in UAE dirhams. VAT is charged where applicable.

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  • The full edition, read online
  • Free corrections for this edition
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For larger firms, finance functions and training providers.

  • 25 or more users across one organisation
  • Priced on the number of users
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Not sure yet? Read the free sample first; it is the same book with part of the content unlocked. Need a PDF or a printed edition? That is a custom order.

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Licence terms in brief

The book is licensed, not sold. A single-user licence is for one named person; a firm or site licence is for the stated number of named users in one organisation. The book is read online and carries the licensee's name. Access is personal to each named user: you may not share your sign-in, or resell, share, upload or redistribute the book or substantial parts of it, or use it to train or build other products, without written permission from FW Global Consulting LLC. The full terms are inside the book, under About, licence and disclaimer.

/ UPDATES

Corrections
are free.

If we correct an error in the 2026 Edition (October), the online edition is corrected for every licensee at no charge.

When the law changes enough to justify a new edition, it is published as a new edition. Each later edition opens with edition notes that list what changed: chapters revised, legislative texts added, amended or repealed, and tools added.

Between editions, the optional update alerts in the book tell you when new UAE tax documents have been published, so you know when the text you are reading may have moved on.

/ ABOUT THE AUTHOR

Muhammad Bilal

Muhammad Bilal (FCA, ACA, CGDA) is Partner, Tax & Transformation at FW Global Consulting in Dubai. He is a finance transformation and tax leader with 15+ years of experience, including Big Four and regional leadership roles, working on UAE and KSA Corporate Tax, e-invoicing and finance automation.

More about the team

/ DISCLAIMER

Please read.

The Compendium is professional commentary for general information. It is not legal or tax advice, and it does not replace advice on your particular facts.

The English texts of the legislation are the unofficial translations published by the Ministry of Finance and the Federal Tax Authority. The Arabic text published in the Official Gazette prevails.

Use of the website is governed by our Terms of Use.

/ FREQUENTLY ASKED

Questions.

Can I download it or use it offline?

No. The licensed edition is read online, in your browser, after you sign in. Your highlights, notes and bookmarks are kept in the browser you use. The free sample is a single file you can also open offline.

Which devices does it run on?

Any current browser on Windows, macOS, iOS and Android, such as Chrome, Edge, Safari or Firefox. Each sign-in works on up to two devices at a time; signing in on a third signs out the oldest.

Can I print it or copy from it?

No. Printing and copying text from the book are switched off to protect the licence. A PDF or printed edition is available as a custom order. The calculators still print and download their own working papers, templates can be copied with their copy button, and law extracts can be copied with their citation.

How do I pay?

By bank transfer. Send a subscription request; we email a quotation with our bank details. When the payment reaches us, we approve your licence, send our tax invoice and email each named user a link to sign in.

How are updates delivered?

Corrections to this edition are made available to buyers as a replacement file at no charge. A new edition is a new file, with edition notes listing what changed.

Can my team share one copy?

No. A single-user licence is for one named person. For a team, choose the firm licence (5 or 10 named users) or ask for a site licence for 25 or more users.

Are the mock exams the official FTA Tax Agent exam?

No. They are exam-style practice written from the UAE legislation. Candidates qualify through FTA-approved diplomas run by accredited academies with the Association of Taxation Technicians. The VAT practice mirrors the GCC VAT Compliance Diploma: module papers A to D at a 60% pass mark and a final paper at 67%. The Corporate Tax practice mirrors the four modules of the UAE Corporate Tax Diploma. The number of questions and the time allowed are the book's own settings, and the questions are not taken from or endorsed by the examining body. Confirm current arrangements with the FTA and your academy.

Is the law text official?

No. The English texts are the unofficial translations published by the Ministry of Finance and the Federal Tax Authority. The Arabic text published in the Official Gazette prevails.