International Taxation

Supporting businesses and mobile individuals with cross-border tax planning, treaty analysis and UAE tax residency, combining local expertise with BDO’s global network across 160+ countries.

International Taxation

Operating across borders introduces additional tax considerations that require careful planning and alignment with both local and international regulations. With more than 55 years of market experience and access to BDO’s global network, BDO in the UAE supports organisations and internationally mobile individuals in managing cross-border tax obligations while maintaining operational efficiency.

As the UAE continues to strengthen its alignment with global tax standards, businesses increasingly need to ensure that their international structures, reporting frameworks, and compliance processes remain robust, transparent, and aligned with regulatory expectations.

How BDO in the UAE can support

In addition to general international tax planning and advisory services, BDO in the UAE supports organisations across a wide range of cross-border tax matters.

  • Inbound structuring for investment into the UAE – tax-efficient structures for foreign investment into the UAE, including free zone vs mainland analysis
  • Outbound investment structuring and tax strategy – planning UAE-based groups’ international expansion with treaty and holding structure analysis
  • Mergers and acquisitions, including tax due diligence
  • Tax residency certificate applications for corporates and individuals – supporting corporate and individual applications for UAE tax residency certificates
  • Transfer pricing advisory
  • Double tax treaties — advice on applying the UAE’s growing network of tax treaties to reduce withholding taxes and avoid double taxation
  • Country-by-Country Reporting (CbCR) reporting for large MNE groups with UAE presence

Why businesses choose BDO in the UAE

  • Access to BDO’s international network – coordinated cross-border advice across 160+ countries
  • UAE treaty specialists – experience applying the UAE’s bilateral tax treaty network
  • Tax residency certificate support – assistance for both individuals and corporate entities
  • Partner-led engagement – deep understanding of UAE regulatory requirements

Supporting international growth

Our partner-led approach combines local regulatory insight with global perspective, helping organisations manage international tax exposure while supporting cross-border operations, investment, and sustainable growth.

We have the answers 
you're looking for

Yes. The UAE has an extensive and growing network of Double Tax Avoidance Agreements (DTAAs) with over 130 countries. These treaties help businesses and individuals avoid being taxed twice on the same income and can reduce withholding taxes on cross-border payments.

Yes. Both companies and individuals may apply for a UAE Tax Residency Certificate (TRC) from the Ministry of Finance. For individuals, requirements include spending a minimum number of days in the UAE and meeting other conditions. BDO assists with the full application process.

Inbound structuring involves designing the most tax-efficient legal and operational structure for a foreign investor setting up or acquiring a business in the UAE. This includes analysis of free zone vs mainland options, holding company structures, and UAE treaty network benefits.

Country-by-Country Reporting (CbCR) is an OECD compliance requirement for large multinational enterprise (MNE) groups with consolidated annual revenue of EUR 750 million or more. The CbCR discloses financial and tax data jurisdiction-by-jurisdiction and is exchanged between participating tax authorities.

The UAE has aligned its tax framework with key OECD standards, including BEPS (Base Erosion and Profit Shifting) measures, Pillar Two (Domestic Minimum Top-up Tax), Country-by-Country Reporting, and international Transfer Pricing guidelines. BDO’s team advises on the UAE’s application of these standards.

Your key contacts

Ashish Athavale

Ashish Athavale

Partner – Tax Advisory Services
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Brian Conn

Brian Conn

Partner - Tax Advisory Services
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Mufaddal Safdari

Mufaddal Safdari

Director – Tax Advisory Services & Approved FTA Tax Agent
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pratik.manani@bdo.ae

Pratik Manani

Senior Manager - Tax Advisory Services
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