Aligning global talent deployment with the UAE’s evolving Corporate Tax, DMTT, and Residency frameworks.
Mobilizing human capital across borders requires strict adherence to fiscal and legal protocols. Organizations must validate that expatriate assignments align with business objectives without creating unmanageable tax leakage or regulatory friction.
G12 prioritizes the compliance architecture of international transfers. We support your cross-border operations by:
G12 functions as your technical partner for workforce taxation and relocation logic. We provide end-to-end advisory covering planning, compliance, and statutory reporting.Our Core Mobility Competencies:
Deploying staff requires robust legal agreements. We structure secondment contracts to leverage favorable social security treaties and ensure intercompany recharges comply with Transfer Pricing regulations.
Overseas deployments can inadvertently create a taxable presence for the parent company. We assess the activities of your mobile workforce to prevent triggering Permanent Establishment risks and subsequent Corporate Tax liabilities.
Securing the right to work is the first step. We manage the issuance of visas and Tax Residency Certificates (TRCs), ensuring that immigration status aligns with fiscal residency claims.
Defensible documentation is mandatory. G12 drafts global mobility policies and employment contracts that stand up to legal scrutiny and fulfill specific regulatory requirements.
Accuracy in reporting is non-negotiable. We handle all necessary tax registrations, annual return filings, and income statements for your globally mobile workforce, ensuring strict adherence to FTA deadlines.
Operating in international markets requires precise tax positioning. Contact the G12 specialist team to establish a compliant and efficient framework for your global workforce.
Contact G12 today for a consultation on Global Mobility, Expatriate Taxation, and Cross-Border Compliance requirements.
No. A visa grants the right to reside, but Tax Residency is a fiscal concept determined by specific criteria in the UAE Income Tax Law and Cabinet Decisions. Generally, an individual must be physically present in the UAE for 183 days or more within a 12-month period, or satisfy the primary place of residence and financial interests test (for 90 days) to be considered a tax resident.
Yes. If an employee of a foreign entity habitually exercises authority to conclude contracts or conducts core business activities from a home office in the UAE, this creates a Permanent Establishment (PE) risk. Once a PE is established, the foreign entity is required to register for UAE Corporate Tax and attribute profits to that UAE presence.
Technically, income may be subject to tax in both the source country (UAE) and the home country (e.g., USA, UK, India). However, the UAE has signed over 140 Double Taxation Avoidance Agreements (DTAAs). We utilize these treaties to claim tax credits or exemptions in the home jurisdiction, ensuring income is not taxed twice.
Registration with the General Pension and Social Security Authority (GPSSA) is mandatory for UAE and GCC nationals. For non-GCC expatriates, there is currently no federal social security contribution, but employers must comply with “End of Service Gratuity” laws or enroll in approved alternative savings schemes (such as the DEWS scheme in DIFC).
When a foreign parent company sends an employee to a UAE subsidiary, the costs associated with that employee (salary, insurance, overheads) are often recharged to the UAE entity. Under the UAE Transfer Pricing rules, this transaction must be priced at Arm’s Length. If the cost is inflated or undercharged without proper documentation (Master File/Local File), it will trigger non-compliance penalties.