In today’s globally connected tax environment, tax residency is a foundational concept that determines where an individual or entity is legally obligated to pay taxes—and where they may claim relief under international tax treaties. Under UAE Corporate Tax law, the correct determination and substantiation of tax residency is critical for accessing treaty benefits, avoiding double taxation, and ensuring regulatory compliance. At ASC Group, our Tax Residency Advisory Services are designed to help businesses, individuals, and investment structures confidently establish and maintain their tax residency status in the UAE. We assess your legal, economic, and operational ties to the UAE, advise on substance and presence requirements, and assist in preparing the necessary documentation, including Tax Residency Certificates (TRCs) issued by the Federal Tax Authority. Whether you’re restructuring cross-border operations, managing global income streams, or preparing for an M&A transaction, our advisory ensures your residency position is defensible, compliant, and strategically aligned with your broader tax planning objectives.
Partnering with ASC Group for your Tax Residency Advisory ensures clarity, compliance, and strategic advantage across jurisdictions:
We help individuals and entities accurately determine tax residency status under UAE Corporate Tax law, avoiding misclassification that could lead to compliance failures or denied treaty relief.
Ensure eligibility for double tax treaty benefits, including reduced withholding taxes and foreign tax credits, by maintaining proper residency documentation and legal presence.
Fulfill key economic substance and control requirements to meet UAE residency tests, and obtain Tax Residency Certificates (TRCs) from the Federal Tax Authority.
Structure international operations and income flows in a way that aligns with UAE residency status and supports long-term tax efficiency.
Be prepared to defend your residency position with clear, well-documented support in case of inquiries from the UAE FTA or foreign tax authorities.
Proactively address potential residency-related risks—such as dual residency conflicts, PE exposure, or treaty misapplication—through tailored advisory and ongoing compliance review.
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Our Tax Residency Advisory services follow a structured, hands-on approach to help individuals and entities accurately determine and substantiate their residency status under UAE Corporate Tax law and international treaty frameworks. Here’s how we deliver practical value:
We begin by evaluating your personal or business profile—including place of incorporation, management location, economic activity, and center of vital interests—to determine your eligibility for UAE tax residency.
Based on UAE Cabinet Decision No. 85 of 2022 and international standards, we apply the correct residency tests (legal entity or individual) and clarify whether UAE residency conditions are satisfied.
We guide you through the full process of obtaining a Tax Residency Certificate from the UAE Federal Tax Authority (FTA), including documentation gathering, system registration, and submission.
For corporate entities, we assess whether sufficient economic substance exists in the UAE and help strengthen local operations, board control, and documentation in line with FTA and ESR expectations.
We assist in compiling and maintaining the required supporting documentation—such as tenancy contracts, board resolutions, audited financials, and local operating evidence—to substantiate tax residency claims.
We review exposure to dual residency issues and potential conflicts under tax treaties, advising on how to mitigate risks and ensure proper interpretation of tie-breaker rules.
We provide annual support to maintain residency status, manage TRC renewals, and stay aligned with any changes in legislation or residency criteria under UAE tax law.
Choosing ASC Group for your Tax Residency Advisory means working with a trusted partner who understands the regulatory, operational, and strategic dimensions of establishing tax residency in the UAE. Our approach is practical, detail-oriented, and aligned with both local law and international tax expectations.:
Our team includes international tax specialists, legal advisors, and compliance consultants who collectively guide clients through the technical, documentary, and procedural aspects of tax residency in the UAE.
Whether advising high-net-worth individuals, holding companies, family offices, or multinationals, we bring tailored, experience-backed solutions to meet diverse residency needs.
We stay at the forefront of UAE Corporate Tax regulations, Cabinet Decision No. 85 of 2022, and FTA processes for Tax Residency Certificate (TRC) applications, ensuring accurate compliance at every step.
We assess and strengthen the economic substance of entities where needed—advising on management control, local presence, and operational footprint to support defensible residency claims.
From assessing residency status to assisting with TRC filings and preparing supporting documents, we provide end-to-end advisory so nothing is missed in your application or renewal process.
Our guidance helps you avoid common pitfalls—like insufficient documentation, dual residency conflicts, or treaty claim rejections—while ensuring long-term compliance and audit readiness.
Connect with ASC Group today for a confidential discussion on your UAE Tax Residency needs. Our experts will guide you in building a compliant, well-documented, and sustainable tax presence that supports your cross-border goals.
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