Cost-effective Moving to UAE — the tax year you leave

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Canadian, American and NRI professionals on Gulf packages, and founders using UAE entities as a regional hub. Cost-effective Moving to UAE with a fixed fee agreed in writing before any work starts. Call the 24-hour helpline on +1 (416) 619-0068, or request a written quote today.

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  • 18,000+Clients served
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  • 4Global offices — India, USA, Canada & UAE
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Secure a fixed quote

Start by sending whatever paperwork exists — a written fixed quote comes back before any work begins.

24-hour helpline: +1 (416) 619-0068
  • 15+ years of cross-border experience
  • 24-hour helpline: +1 (416) 619-0068
  • 18,000+ clients served
UAE in 60 words

Where a jurisdiction levies no personal income tax on employment income, the credit article has nothing to operate on. Expats in UAE do not share a single tax position. This page separates them by residence first, because every other answer follows from that one.

Who we act for here

Canadian, American and NRI professionals on Gulf packages, and founders using UAE entities as a regional hub.

Regional filing pattern

The absence of a local income tax return simplifies the calendar and complicates the analysis: relief by credit has nothing to work on, so residence decides the outcome.

The question that decides it

Where a jurisdiction levies no personal income tax on employment income, the credit article has nothing to operate on — so relief depends entirely on whether residence genuinely moved, which makes the ties evidence, not the rate, the whole file.

Moving to UAE — the tax year you leave

This page takes the UAE corridor and narrows it to one situation. The general position is on the UAE country guide; what follows is what changes for this specific case.

Two things trip people moving to UAE: assuming residence ended when they left, and having no valuation for what they owned on the day it did. The first is a facts question; the second is a document that cannot be recreated later.

The team at work in the open-plan office

Moving to UAE — priced before we start

The tax year you leave for the UAE is the one that carries the work. The return is split at the departure date, departure reporting can attach to holdings you keep, and the fee depends on how many accounts, properties and entities are on the books the day you go.

Non-resident & departure filings

From $349

fixed, quoted before work starts

Arrival and departure years priced as one engagement, with the part-year residence position and the assets deemed disposed of on exit.
See the fee schedule

Individual tax filing

From $349

fixed, quoted before work starts

Personal returns for individuals, expats and non-residents — foreign income, foreign property and treaty relief handled in one engagement.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

Disclosure of assets and interests held abroad, built once from a single asset list and filed on every side that asks for it.
See the fee schedule

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

For a filing history that stopped — the penalty position assessed first, then the years filed in the order that protects it.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

Company filings where income, ownership or operations cross a border, with the related-party disclosures that come with them.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

Employer registration and withholding for staff on assignment, arranged before the first pay run rather than corrected after it.
See the fee schedule

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

The transfer pricing file a group needs when goods, services or finance move between its own companies across a border.
See the fee schedule

Estate & trust filing

From $799

fixed, quoted before work starts

The returns an estate or trust owes on each side, prepared together so relief for tax paid abroad is actually claimed.
See the fee schedule

All published fees on one page — all of it on a single page, so the number you compare is the number you pay.

Do you still file at home?

The question is really "did the home country let go", and only one of the three ever does automatically. Canada does, once the ties end. India does, subject to the day counts. The United States does not, while the citizenship or the green card is held.

Where a jurisdiction levies no personal income tax on employment income, the credit article has nothing to operate on — so relief depends entirely on whether residence genuinely moved, which makes the ties evidence, not the rate, the whole file.

Residency and the tie-breaker

When UAE and your home country both say you are resident, the treaty — where one is in force — produces a single answer rather than a split. It applies its tests in a fixed order, and the practical consequence is that a lease, a school registration or a set of medical records can be worth more to the file than any amount of subsequent explanation.

Because treaty text moves, we establish the operative version for your year first. That includes protocols and any change made through the multilateral instrument, both of which can alter an article that older summaries still quote in its original form.

Income by type: who taxes what

Income typeGeneral treatment
Employment incomeGenerally taxable where the work is physically performed, with a treaty exemption for short assignments where the presence, employer and cost tests are all met.
Directors' feesFrequently covered by their own treaty article and taxed where the company is resident, which can differ from where the meetings were held.
Employment equity (options, units)Sourced across the period between grant and vest, so two countries can tax slices of one gain.
Dividends, interest and royaltiesTaxed at source by withholding, at a rate a treaty may reduce — but only if the payer holds valid documentation before payment.
Fees for professional servicesTaxed where the services are performed, subject to any independent-services or business-profits article and to local withholding on gross fees.
Royalties on work created before you movedSourced by where the right is exploited rather than where it was created, so the income can be taxable in a country you have never worked in.
Insurance and annuity payoutsOften outside both the pension article and the other-income article, which is precisely why the treatment has to be checked rather than assumed.

The local nuance

Where a jurisdiction levies no personal income tax on employment income, the credit article has nothing to operate on — so relief depends entirely on whether residence genuinely moved, which makes the ties evidence, not the rate, the whole file. That detail is specific to this corridor, and it is the one that most often changes the answer once the general rules have been applied.

If your position runs mostly in one direction, the Canada ↔ UAE cross-border tax page carries both filing calendars side by side, the treaty article by article, and the withholding table.

We also publish regional pages for UAE — states, provinces and major centres — at our UAE regional index, which is the better starting point if your question is about a specific state or province rather than the country as a whole.

What this looks like with numbers

Numbers make this concrete, so here is the same rule applied to a set of figures.

Credit relief on one stream of income

Take C$177,000 of income taxed in both countries. Assume the other country charged 31% on it and the home country would charge 34% on the same amount.

ItemAmount
Income taxed in both countriesC$177,000
Tax paid abroad (assumed 31%)C$54,870
Home tax on the same income (assumed 34%)C$60,180
Credit available (lesser of the two)C$54,870
Home tax still payableC$5,310

The credit absorbs C$54,870 and leaves C$5,310 payable at home, because the home rate on this income is the higher of the two. The balance is real cash and it is due on the home timetable, which is why instalments get raised in the first meeting. Change any one of those inputs and the answer moves, which is why we run it on your own figures rather than on an illustration.

An illustration, not a client file. The sums are chosen for legibility and the thresholds are stated for the example alone — nothing reaches a filing until it has been confirmed at source for your own year.

The recurring errors

  1. Treating a bank's tax-residence questionnaire as the answer rather than as a question, and certifying a status that the filings then contradict.
  2. Relying on a treaty summary rather than the treaty in force for the year, after protocols and multilateral modifications have changed the article being quoted.
  3. Leaving a company or account abroad dormant and unreported on the basis that it does nothing, when the reporting obligation attaches to ownership rather than to activity.
  • Fixed fees agreed before any work starts, so the number in the quote is the number on the invoice.
  • 18,000+ clients served across 4 global offices: India, the USA, Canada and the UAE.
  • A 24-hour helpline, +1 (416) 619-0068, before you commit to anything.

Whatever you have is enough to start the conversation, including nothing but the dates.

Read and approved for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. Written as general guidance, not as a recommendation for your situation. Talk it through with us before acting on it.

UAE tax year, in practice

The subject here is moving to UAE, which is what people mean when they search for UAE tax year. This page covers who it applies to, the filings it produces, and the fixed fee agreed before work begins.

People also search for: double tax · foreign account reporting · tax treaty with the united states · what are tax implications · brazil tax.

Canadian, American and NRI professionals on Gulf packages, and founders using UAE entities as a regional hub.

From first contact to filed return

  1. Tell us the dates and we will tell you the position

    Arrival, departure, the years in between — the residence question turns on those before anything else.

  2. Fixed fee, defined scope, in writing

    Both agreed before work starts, so the engagement cannot grow into a larger bill.

  3. Prepared together, not passed between firms

    You are not the go-between for two sets of advisers working from two sets of assumptions.

  4. Reviewed, approved, filed

    A named practitioner checks it, you approve it, and then it goes.

What you are actually buying with moving to UAE

Factor Legal Quotient Hourly billing model
Pricing A fixed fee, agreed in writing before work starts Hourly, billed as incurred
Experience 15+ years of cross-border work, 18,000+ clients Varies by file
Both sides of the border Prepared together by one team, so relief is claimed exactly once One country at a time, reconciled later
Who reviews it A named practitioner, published on the page Whoever the queue reaches
Where the work happens Our offices in India, the USA, Canada and the UAE Whichever single office you can travel to

Four terms worth pinning down

Wash sale
A sale and repurchase intended to realise a loss, restricted by rules in several systems including superficial-loss provisions.
Economic substance
The requirement that an entity have real people, decisions and functions in its jurisdiction. It is built contemporaneously or not at all.
Advance tax
India's in-year collection of tax by instalments, with interest for deferment and shortfall. Deduction at source reduces the instalment base.
Statute-barred year
A year the authority may no longer reassess. It is not the same as a year for which a refund can still be claimed.

The published fees closest to moving to UAE

Relief afterwards rests on the ties evidence rather than on tax paid in the UAE, so part of the engagement is recording what was closed, sold or kept at departure. Whether that record already exists or has to be assembled from scratch is what separates the fees on this second band.

Individual tax filing

$349fixed, before work starts

Covers: Individual returns where salary, investments or property sit outside the country of residence, prepared so relief is claimed once and in the right place.

See this fee page

Non-resident & departure filings

$349fixed, before work starts

Covers: Returns for the year you leave, the year you arrive, and the years you earn rental or pension income from a country you no longer live in.

See this fee page

Foreign asset & information reporting

$349fixed, before work starts

Covers: Disclosure of assets and interests held abroad, built once from a single asset list and filed on every side that asks for it.

See this fee page

What working with us on moving to UAE looks like

Residence is tested, not assumed

Where you are resident for treaty purposes is a question with a method. We work through it and write down the answer, with the facts it rests on.

Cross-border is the whole practice

International and cross-border tax is all we do — not a sideline next to domestic work. The edge cases on this page are our ordinary Tuesday.

Both sides prepared together

Two returns built against each other by one team, so relief is claimed exactly once and nothing falls between the two systems.

A named reviewer on every file

Every page on this site and every file we deliver says which practitioner reviewed it — a person, not a team inbox.

The firm’s founder at his desk in the Delhi office

Moving to UAE — the four phases

Step 1

Initial call

We establish what happened and when, because every position here is anchored to a date

Step 2

Scope and fee

A written scope and a fixed price, so you know the cost before committing

Step 3

Preparation and review

The filings are prepared, cross-checked against each other, and reviewed by name

Step 4

Filing and payment

You see the result, approve it, and we file it

Two of the firm’s advisers at a desk in the Delhi office

How the work runs — quote first, then the work

  • Step 1: Upload the file as it stands – A secure link arrives after the first call. Incomplete is fine; that is what the review is for.
  • Step 2: The number is settled up front – Priced from your own documents and confirmed in writing before any preparation begins.
  • Step 3: Both returns on one desk – One engagement covers every country the file touches, reconciled line against line.
  • Step 4: Your approval, then the filing – The return is yours to check first. We file once you say so.

Quoted up front, in writing.

Contact Us 24-hour helpline +1 (416) 619-0068

Where to go next

Each of these carries its own guide, pricing pointers and FAQ.

The work we do for clients like this

GST/HST registration for foreign businesses Everything on GST/HST registration for foreign businesses, at the same depth as this page.
Working remotely from abroad — the tax implications Tax implications working remotely abroad — the guide, the FAQ and the fixed fee.
TNMM in practice The full guide to TNMM in practice, with the fee fixed before any work starts.
Indian TP documentation & Form 3CEB Its own page: Indian tp documentation & form 3ceb — mechanism, deadlines and published fees.
Master file Everything on master file, at the same depth as this page.
India ↔ UAE — DTAA India ↔ UAE — DTAA — the guide, the FAQ and the fixed fee.
Foreign beneficiary of a Canadian trust The full guide to foreign beneficiary of a Canadian trust, with the fee fixed before any work starts.
Form T1145 / T1146 — transfer pricing agreements Its own page: t1145 t1146 transfer pricing agreements — mechanism, deadlines and published fees.
Repatriating sale proceeds out of India Everything on repatriating sale proceeds out of India, at the same depth as this page.

Who we help

Airline pilots — relief you're probably missing Everything on airline pilots relief you're probably missing, at the same depth as this page.
Amazon FBA sellers — what you owe in each country Amazon fba sellers what you owe in each country — the guide, the FAQ and the fixed fee.
Amazon FBA sellers cross-border tax The full guide to amazon fba sellers cross border tax, with the fee fixed before any work starts.
Team-sport athletes — relief you're probably missing Its own page: team-sport athletes relief you're probably missing — mechanism, deadlines and published fees.
Software developers — what you owe in each country Everything on software developers what you owe in each country, at the same depth as this page.
Tax for mining engineers & geologists Mining engineers & geologists tax — the guide, the FAQ and the fixed fee.
Cross-border truck drivers — relief you're probably missing The full guide to cross-border truck drivers relief you're probably missing, with the fee fixed before any work starts.
Crypto traders — relief you're probably missing Its own page: crypto traders relief you're probably missing — mechanism, deadlines and published fees.
Influencers & content creators — relief you're probably missing Everything on influencers & content creators relief you're probably missing, at the same depth as this page.

The corridors we work every week

Moving back from Portugal — re-establishing residency Everything on moving back from Portugal, at the same depth as this page.
India–United Kingdom tax corridor India United Kingdom tax — the guide, the FAQ and the fixed fee.
Moving back from Hong Kong — re-establishing residency The full guide to moving back from Hong Kong, with the fee fixed before any work starts.
Moving to India — the tax year you leave Its own page: moving to India — mechanism, deadlines and published fees.
Retiring in Germany — pensions & withholding Everything on retiring in Germany, at the same depth as this page.
Moving to New Zealand — the tax year you leave Moving to New Zealand — the guide, the FAQ and the fixed fee.
Canada–Hong Kong tax corridor The full guide to Canada Hong Kong tax, with the fee fixed before any work starts.
India–Australia tax corridor Its own page: India Australia tax — mechanism, deadlines and published fees.
Buying or selling property in Netherlands Everything on buying or selling property in Netherlands, at the same depth as this page.

The people on your file

Five named practitioners, each with the part of a cross-border file they carry. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta

Udit Gupta

Cross-Border Tax Expert

CA (ICAI), In-Depth Tax Trained

Reviews and signs off the practice's cross-border positions, and carries final responsibility for the treaty analysis on every file that leaves the office.

Abhinav Gupta

Abhinav Gupta

Canada Tax / International Tax

Canada Tax, International Tax, Cross-Border Tax, Transfer Pricing

Canadian returns with foreign income, non-resident filings, and the transfer-pricing documentation that runs alongside intercompany work.

Raghav Gupta

Raghav Gupta

International Tax

International Tax, Transfer Pricing Specialist

Benchmarking, method selection and the local-file and master-file sets that support a group's pricing policy under examination.

Anmol Mittal

Anmol Mittal

Canada and US tax

CPA Canada, CPA USA, CA (ICAI)

Files that have to be right on both sides of the border at once — dual filings, streamlined catch-ups, and the foreign tax credit reconciliation between them.

Vinayak Indolia

Vinayak Indolia

CFO advisory

CPA, CA. Fractional CFO and Senior Advisory Specialist

Groups that need the tax position and the finance function to agree: structure reviews, intercompany policy, and the reporting a board can act on.

Meet the whole team

Files that look like this one

Case study 1

A Student or Researcher Covered by a Treaty Article

Several treaties carry a dedicated article for students, trainees and visiting researchers that displaces the ordinary employment rules. Whether it applies turns on the purpose of the stay and the source of the funds, both of which are evidenced rather than asserted.

Read how this one runs
Case study 2

Canadian Pension Paid Abroad and Taxed at the Flat Rate

Pension and annuity payments to a non-resident carry a flat withholding that often exceeds what a return would produce. The alternative filing is elective, and whether it helps depends on the total income for the year rather than on the payment alone.

Read how this one runs
Case study 3

The Same Income Taxed Twice on Paper

Relief usually exists and is lost to sequence: one country taxes at source and the other credits it, and preparing them in the wrong order claims a credit against a figure nobody has computed.

Read how this one runs
Case study 4

A Canadian Working in the US on a Work Visa

Immigration status and tax residence are different tests, and a visa says nothing about which country taxes the salary. The file fixes residence, applies the employment article, and sequences the two returns so the credit lands where it is usable.

Read how this one runs
Case study 5

Treaty Rate Refused Because the Paperwork Was Missing

A reduced rate under a treaty is available only where the payer is satisfied the recipient is resident in the treaty country. The certificate and the withholding form are what make the rate available at source instead of recoverable a year later.

Read how this one runs
Case study 6

An Indian Company Paying a Foreign Supplier

Payments abroad carry deduction at source and a certification filed before the money moves. Whether the treaty reduces the rate depends on what is being bought, and the classification is the decision the whole filing rests on.

Read how this one runs
Case study 7

Withholding Reduced by the Right Article

Dividends, interest and royalties each have their own article and their own rate, and the payer applies whichever it is satisfied of. Establishing entitlement before payment is what secures the lower rate at source.

Read how this one runs
Case study 8

An Estate Using Its Graduated Rates in Time

The favourable rate treatment an estate can access is time-limited and conditional, and it is lost by administration rather than by decision. The file identifies the window and the filings that keep it open.

Read how this one runs

All case studies — every published engagement in one place.

Where we deliver this work

Each of these carries its own guide, pricing pointers and FAQ.

Where the work is delivered

More coverage detail

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

Strategy and compliance for income, assets and families spread across borders.

Treaty residency & tie-breaker
FATCA reporting (Form 8938)
Foreign tax credit (Form 1116)
Multi-country filing calendar
Real estate holding structures
International tax planning
Pre-immigration tax planning
Family office structures
One coordinating team: filings on every side of the border are sequenced so treaty relief and foreign tax credits are claimed once — and in the right country.

U.S. & Cross-Border Tax Returns

Form 1040 from abroad
US state non-resident returns
FBAR (FinCEN 114) filing
Form 5472 — foreign-owned US corp
FIRPTA withholding (Form 8288)
US estate tax exposure
IRS streamlined foreign offshore
PFIC reporting (Form 8621)
Dual filers: U.S. citizens in Canada and Canadians with U.S. income run two parallel systems — we prepare both, in the right order, every year.

Expat & Emigration Tax

Departure tax leaving Canada
T1161 properties on emigration
Residency planning
Step-up in cost base on arrival
Split-year residency
Employment income under a treaty
Social security totalization
Returning to Canada after years abroad
The move year is its own project: the elections and valuations filed that year decide the next decade of both countries’ returns.

Non-Resident Canadian Tax

Section 216 rental return
NR4 & NR6 withholding
Section 217 pension return
Section 116 clearance certificate
Regulation 105 waiver
Non-resident employment income
Taxable Canadian property
Part XIII withholding review
Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.

Transfer Pricing & BEPS

s.247 contemporaneous documentation
Functional & risk analysis
Benchmarking study
Intercompany agreements
Country-by-country report
BEPS & Pillar Two
Permanent establishment risk
TP audit defence file
Documentation prepared with the return is the cheapest insurance in international tax; reconstructing it during an audit is the most expensive.

Cross-Border Estates & Trusts

Cross-border wills
US estate tax for non-resident aliens
Terminal return & clearance certificate
Non-resident trusts (s.94)
T1141 & T1142 trust reporting
Inheriting property abroad
Graduated rate estates
Post-mortem planning & pipeline
Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.

Cross-Border Corporate Tax

Entity selection across borders
Business profits & PE
Intercompany loans & thin cap
Paying dividends to a foreign parent
Global mobility & day tracking
Debt vs equity funding
Branch or subsidiary
Cross-border M&A due diligence
Expansion raises the same four questions every time — entity, PE, repatriation, payroll. We answer them before the tax authorities do.

India Tax for NRIs & Returning Residents

NRI residency day tests
NRE, NRO & FCNR accounts
TDS on property (s.195)
Lower or nil TDS certificate
Repatriating sale proceeds
Capital gains on Indian shares
India–Canada DTAA
ITR-2 for NRIs
The deduction is taken on the sale price, not the gain — which is why an NRI property sale strands cash unless the certificate is applied for before closing.

Canadian Tax with a Foreign Element

T1135 foreign property
T1134 foreign affiliates
Departure tax
Newcomer's first return
Returning to Canada
Split-year residency
US citizens in Canada
Canada–US corridor
Residency is decided on facts, not on a form — and the year you arrive or leave is the one where the largest amounts turn on the smallest details.

UAE Tax for Expats & Their Home Country

Expat tax in the UAE
Moving to the UAE
Moving back from the UAE
UAE property purchases
Retiring in the UAE
Canada–UAE corridor
India–UAE DTAA
US–UAE corridor
A zero-tax country is only half the answer — the question that decides the bill is whether the country you came from still treats you as resident.

Industries & Client Types We Serve Worldwide

Global E-commerce & Marketplaces
Technology & SaaS
Professional Services Firms
Cross-Border Real Estate
Importers, Exporters & Manufacturers
Athletes, Artists & Entertainers
Remote Workers & Digital Nomads
Investment Funds & Holding Companies

Global E-commerce & Marketplaces

  • Foreign VAT / GST / sales tax registrations
  • Marketplace withholding reviews
  • Inventory nexus & PE analysis
  • Multi-currency books reconciled
Explore E-commerce & Marketplaces

Technology & SaaS

  • Cross-border revenue sourcing & withholding
  • IP structuring with real substance
  • Equity for cross-border teams
  • U.S. expansion: entity & PE setup
Explore Technology & SaaS

Importers, Exporters & Manufacturers

  • Transfer pricing documentation (s.247)
  • Customs value vs transfer price
  • Foreign affiliate reporting (T1134)
  • Country-by-country reporting
Explore Trade & Manufacturing

Athletes, Artists & Entertainers

Performance income is taxed where earned — Regulation 105 in Canada, withholding agreements in the U.S. — with special treaty articles overriding the usual rules.

Performance income is taxed where the performance happens, and the deduction is usually taken at source on the gross fee before expenses. Recovering the difference is a filing exercise in the other country, and it only works if the tour, the residency and the withholding certificates were documented while the work was being done.

  • Reg 105 & U.S. CWA agreements
  • Multi-state & country calendars
  • Touring income allocation
  • Royalty & image-rights withholding
Explore Athletes & Entertainers

Remote Workers & Digital Nomads

  • Residency analysis before moving
  • Employer payroll exposure
  • Totalization & social security
  • Foreign tax credits
Explore Remote Workers

Investment Funds & Holding Companies

  • Treaty access & PPT reviews
  • FAPI & surplus computations
  • Withholding-efficient routing
  • Governance & substance
Explore Funds & Holdcos

UAE — questions we are asked

Do I have to file at home while living in UAE?

It depends on residence, not on address — except for US citizens and green-card holders, for whom the answer is yes regardless of where they live. We settle the residence question first, because every other answer follows from it.

Is there a treaty between my country and UAE?

Treaty networks change with each protocol and each multilateral-instrument position, so we confirm the treaty in force for your specific year with the issuing authority rather than relying on a published summary. Where there is none, unilateral relief and domestic law do the work instead.

I own property in UAE. Where is the rent taxed?

Where the property is. That is close to universal, and it usually arrives as withholding on the gross rent rather than as a return on the profit — which is why the election onto a net basis, where UAE offers one, is normally the first thing to check. Your home country taxes the same rent and credits what was paid.

Can an accountant in one country file my return in another?

Yes, where they are authorised to represent you with that tax authority and the filing is done electronically. What matters is not where the adviser sits but whether they can lawfully act for you and are competent in both systems — a return prepared with no knowledge of the other country is where the relief gets missed. We file on both sides, from offices in India, the USA, Canada and the UAE. See how we work.

I work remotely from another country for a company back home — who taxes me?

Usually the country you are physically in, because employment income is generally sourced where the work is done, with your residence country taxing it as well if you are resident there and giving credit. Three things follow: your employer may acquire withholding and social security obligations where you sit, a treaty tie-breaker may be needed if both countries call you resident, and a short trip that becomes a long stay can cross a residence threshold nobody was watching. See remote workers and digital nomads.

Which countries have a tax treaty with the United States?

Around sixty, including Canada, the United Kingdom, India, Australia and most of western Europe — but the list matters less than the terms, because each treaty caps rates and allocates income differently. Two countries with treaties can produce opposite answers on the same pension or the same royalty. What decides your position is the specific article covering your income type. See our country guides.

Tax terms explained

Place of supplySitusCFCTotalization agreementHybrid entityTax risk registerForeign grantor trustCompetent authorityComparable uncontrolled priceZero-rated supplyRestricted share unitProtective filingBusiness visitorSection 217 Browse the full A–Z glossary

More on UAE and this corridor

More in this section

All country guidesMoving to Australia — the tax year you leaveRetiring in Japan — pensions & withholdingMoving back from Netherlands — re-establishing residencyBuying or selling property in Saudi ArabiaBuying or selling property in ItalyRetiring in United States — pensions & withholding

Where this leads next

Malaysia tax for expats — country guideLuxembourg tax for expats — country guideBrazil tax for expats — country guideSlovakia tax for expats — country guideKuwait tax for expats — country guideGermany tax for expats — country guide

Pricing for this work

Section 217 pension return — fixed-fee priceReg 105 or 102 waiver application — fixed-fee pricePE / structure opinion — fixed-fee priceSection 216 rental return — fixed-fee price
24-hour helpline: +1 (416) 619-0068

Your UAE filing, quoted before we start

Describe what happened and which countries are involved; the fee comes back in writing before anything begins.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
  • Fixed fees agreed before work starts
  • A named reviewer signs off every filing
  • 24-hour helpline, +1 (416) 619-0068

Our practitioners are alumni of leading accounting and tax institutions

Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.

Request a Quote +1 (416) 619-0068