Merger and Acquisitions

Helping buyers, sellers and investors navigate the full tax cycle of M&A transactions in the UAE — from pre-deal due diligence and structuring to post-completion implementation.

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Merger and Acquisitions

Mergers and acquisitions require a clear understanding of tax implications before a transaction is finalised, as well as a structured approach to post-deal implementation.

With more than 55 years of market experience and access to BDO’s global network, our teams support buyers, sellers, financial institutions, and private investors in evaluating tax considerations across transactions.

We help identify potential exposures, avoid unexpected issues, and structure transactions in a way that aligns with commercial objectives while managing tax risk.

Tax due diligence

BDO in the UAE provides tax due diligence services that offer insight into both current and potential tax exposures.

This includes reviewing historical compliance, interactions with regulatory authorities, and identifying areas that may affect the transaction after completion.

The objective is to establish a clear understanding of the target’s tax position and support informed decision-making.

Transaction tax structuring

Based on insights from due diligence, our teams assist in evaluating alternative transaction structures that align with business strategy and available reliefs in the UAE.

We support clients in assessing tax implications across multiple areas, including:

  • Corporate Tax, including Domestic Minimum Top-up Tax
  • Transfer pricing
  • Value Added Tax
  • Customs
  • Excise tax
  • Emirate-level taxation

Our approach considers both immediate transaction outcomes and long-term operational impact.

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Why businesses choose BDO in the UAE

  • Full-spectrum M&A tax support – covering both buy-side and sell-side transactions
  • Integrated tax approach – Corporate Tax, VAT, Transfer Pricing, Customs, and Excise expertise within one team
  • Part of BDO’s global network – coordinated support for cross-border M&A transactions
  • Experience across UAE mainland and free zones – supporting international group structures

Global perspective

BDO’s international network includes tax specialists across major financial centres, enabling us to provide coordinated support for cross-border transactions.

This combination of local and global expertise helps ensure tax structuring remains aligned with regulatory requirements while supporting transaction success.

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you're looking for

Tax due diligence identifies historical and contingent tax liabilities of a target company that may affect deal value or post-completion compliance. With Corporate Tax, VAT and Transfer Pricing all now active in the UAE, unidentified exposures can materially impact transaction outcomes.

UAE M&A transactions typically require analysis across Federal Corporate Tax (including the Domestic Minimum Top-up Tax for MNEs), Value Added Tax, Transfer Pricing, Customs duties, Excise Tax (for relevant sectors), and Emirate-level taxes for oil and gas or banking entities.

Yes. BDO supports both buyers (tax due diligence, structuring analysis, post-deal integration) and sellers (tax position assessment, structuring for tax-efficient exits, data room preparation) across UAE M&A transactions.

M&A transactions often involve reorganisation of group structures and intercompany arrangements. BDO’s transfer pricing team works alongside the transaction team to ensure post-deal intercompany pricing is compliant with UAE TP rules and aligned with the new group structure.

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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