HMRC Registered Agent
HMRC has introduced a new registration procedure for professional firms that wish to formally represent and liaise with HMRC on behalf of clients.
Dr Peter Wilson · · Tax disputes and litigation
Insights
Writing on complex tax by our advisers.
43 publications
Firm news · 2 min read
Transfer Pricing Documentation
We have assisted many clients with their transfer pricing documentation requirements in the first six months of 2026, across industries and jurisdictions.
New UAE Compliance Requirement for Free Zone Distributors
The FTA has introduced a mandatory additional procedure for potentially Qualifying Free Zone Persons engaged in the distribution of goods or materials in or from a Designated Zone.
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04
Fractional Tax Compliance Management Services
Fractional Tax Compliance Management gives your business access to a dedicated, senior-level tax compliance professional — without the overhead and commitment of a full-time in-house hire.
PB First
International, UAE and GCC tax · 2 min -
05
Partnership Announcement
We are thrilled to announce a transformative strategic collaboration between leading Maltese firm DAL Advisory Ltd; tax-strategy advisors in the fields of corporate, wealth management, technology, pharma, funds and EU residency and…
PB First
International, UAE and GCC tax · 3 min -
06
Tax Residence and Tax Treaties
A comparative guide to the factors countries use to determine individual tax residence, and the treaty tie-breaker rules that apply when two jurisdictions claim the same person.
Dr Peter Wilson
International, UAE and GCC tax · 12 min -
07
The UK Temporary Non-Resident Rule
Gains on assets you owned before leaving the UK are taxable on your return if disposed of during temporary non-residence.
Dr Peter Wilson
International, UAE and GCC tax · 7 min -
08
When Privacy Crosses Borders
For much of the twentieth century, taxation was seen as one of the clearest expressions of national sovereignty. States guarded taxpayer information as jealously as currency reserves, and cross-border demand for fiscal…
PB First
International, UAE and GCC tax · 10 min -
09
Leaving the UAE: What Makes You Non-Tax Resident? (Afrikaans)
Weens die aard van burgerskap in die Verenigde Arabiese Emirate (VAE), is dit dikwels moeilik om absolute permanente verblyfreg te verkry.
PB First
International, UAE and GCC tax · 5 min -
10
Leaving the UAE: What Makes You Non-Tax Resident? (Arabic)
نظراً لطبيعة الجنسية في الإمارات، قد يكون من الصعب الحصول على الإقامة الدائمة المطلقة. وبالتالي، فإنّ عدد العمال والوافدين في الإمارات متغيّر باستمرار، فكيف لهم أن يضمنوا خروجهم من الإمارات بشكل قانوني…
PB First
International, UAE and GCC tax · 5 min -
11
Leaving the UAE: What Makes You Non-Tax Resident? (Polish)
Praktyczna lista kontrolna dla osób opuszczających ZEA, które chcą jasno i zgodnie z prawem przestać być rezydentami podatkowymi ZEA.
PB First
International, UAE and GCC tax · 5 min -
12
Leaving the UAE: What Makes You Non-Tax Resident?
Due to the nature of Citizenship in the UAE, it can be quite difficult to achieve absolute permanent residency. The population of workers and expatriates is therefore transient and ever-changing, but how…
PB First
International, UAE and GCC tax · 5 min -
13
Tax Implications of Doing Business in Saudi Arabia
VAT (15%) and reverse charge: Supplies to Saudi taxable persons may fall under the reverse-charge mechanism for VAT purposes, whereby the Saudi recipient accounts for VAT on services received from a non-resident supplier.
Dr Peter Wilson
International, UAE and GCC tax · 9 min -
14
Tax Implications of Doing Business in the UAE
In this 12th volume of the PB First Information Booklet, we take a look at perhaps the most talked-about market in the Middle East – the United Arab Emirates.
PB First
International, UAE and GCC tax · 14 min -
15
Increasingly Aggressive Tax Authorities: How Should a Taxpayer Respond?
Across developed and emerging economies, tax administrations are undergoing a structural shift. Enabled by data, technology, cross-border cooperation, and political mandates to close tax gaps, authorities are no longer relying primarily on…
Dr Peter Wilson
Tax disputes and litigation · 6 min -
16
Managing International Tax Disputes in 2026
Ten issues that determine the outcome of international tax disputes, with practical guidance on governance, evidence, resolution routes and double-taxation risk.
Dr Peter Wilson
Tax disputes and litigation · 7 min -
17
Managing International Tax Risk in 2026
Ten critical controls for managing cross-border tax risk across the UAE, UK, Saudi Arabia and United States, from permanent establishments and transfer pricing to governance and controversy.
Dr Peter Wilson
International, UAE and GCC tax · 10 min -
18
Where Should I Base My Holding Company?
When considering which jurisdiction is the optimal place for your prospective holding company, it is important to bear in mind that this isn’t simply a question of finding a country with the…
Dr Peter Wilson
Private wealth and ownership · 3 min -
19
UAE Corporate Tax Basics for Real Estate Firms and Brokers
A concise introduction to the UAE Corporate Tax issues that real-estate firms, brokers, investors and property businesses need to understand.
PB First
International, UAE and GCC tax · 2 min -
20
Dubai-based Domestic and International Tax Advisory
PB First FZ-LLC is a specialist Dubai based domestic and international tax advisory and tax dispute resolution practice which was formed in 2016 in Ras Al Khaimah and now practices in Dubai.
PB First
International, UAE and GCC tax · 3 min -
21
What Does ‘Wholly and Exclusively’ Mean?
The UAE Corporate Tax Law permits deductions for expenditure incurred wholly and exclusively for business purposes. A Dubai employment case illustrates how that test may apply to legal fees.
Dr Peter Wilson
Tax disputes and litigation · 4 min -
22
An Introduction to Transfer Pricing
It involves setting prices for transactions between related entities within a multinational corporation, including the sale of goods, services, intellectual property, and financial arrangements.
Dr Alicja Reuben
Transfer pricing · 4 min -
23
Optimise Your Tax Residence
A practical overview of how incorporation, place of effective management and treaty tie-breakers determine corporate tax residence.
PB First
International, UAE and GCC tax · 1 min -
24
Your Boutique Tax Advisory Service
An introduction to PB First’s boutique model for domestic and international tax advice, complex planning and disputes for businesses and private clients.
PB First
Private wealth and ownership · 3 min -
25
The UAE Transfer Pricing Local File
A practical guide to the UAE transfer-pricing Local File: when it is required, its exemptions, the evidence it should contain and the steps involved in preparing it.
PB First
Transfer pricing · 4 min -
26
The UAE Transfer Pricing Master File
A practical guide to the UAE transfer-pricing Master File: the applicable thresholds, available exemptions and the group-wide business, intangible and financial information it should contain.
PB First
Transfer pricing · 3 min -
27
When Company Officers Trigger UAE Corporate Tax
How the activities of directors, executives and other company officers can create UAE Corporate Tax exposure, and the governance questions businesses should test.
PB First
International, UAE and GCC tax · 1 min -
28
Comparing a Tax Group with a Qualifying Group
A practical comparison of the UAE tax-group and qualifying-group regimes, covering registration, returns, thresholds, asset transfers, losses and foreign tax credits.
Dr Peter Wilson
Transfer pricing · 2 min -
29
UAE Tax Residency Certificates for Companies
A company-focused guide to UAE Tax Residency Certificates: why one may be needed, the eligibility period, the documents required and the role of effective management.
PB First
International, UAE and GCC tax · 2 min -
30
Transfer Pricing and Centralised Treasury Management
The Spanish Supreme Court ruling (STS 3721/2025) addresses the complexities of transfer pricing in the context of centralized treasury management (cash pooling) within a multinational enterprise (MNE).
PB First
Transfer pricing · 3 min -
31
The Evolution of Transfer Pricing in the United Arab Emirates
An introduction to the arm’s-length principle, permanent establishments and the evolving transfer-pricing requirements affecting businesses operating between the UK and UAE.
Dr Alicja Reuben
Transfer pricing · 4 min -
32
UK–UAE Trade Overview
A concise visual briefing on UK–UAE trade flows, leading goods and service categories, and the scale and direction of bilateral commerce.
Dr Peter Wilson
International, UAE and GCC tax · 1 min -
33
Is Your Place of Effective Management in the UAE?
When the FTA asks a company to confirm that its place of effective management is in the UAE, the answer depends on where its highest-level decisions are genuinely made.
Dr Peter Wilson
International, UAE and GCC tax · 4 min -
34
DIFC Foundations
A practical guide to DIFC Foundations: how they are structured, the roles involved, their uses in succession and asset planning, and their continuing legal obligations.
PB First
Private wealth and ownership · 3 min -
35
Tax Residency Certificates and Place of Effective Management
A detailed examination of place of effective management, the international case law and the evidence the FTA considers when a company applies for a UAE Tax Residency Certificate.
Dr Peter Wilson
International, UAE and GCC tax · 7 min -
36
UAE Tax Residency Certificates for Natural Persons
A checklist for natural persons applying for a UAE Tax Residency Certificate, covering eligibility, treaty use and the evidence the Federal Tax Authority may request.
PB First
International, UAE and GCC tax · 2 min -
37
The United Arab Emirates and Tax Evasion
What is the definition of tax evasion in your country and what are the consequences if it is detected by the authorities?
Dr Peter Wilson and Iliyana Panova
Tax disputes and litigation · 8 min -
38
Group Treasury Companies
The globalization and growth of multinational enterprises is dependent upon many features but perhaps the more important of those include access to great ideas, great clients, fabulous employees and finance.
Dr Peter Wilson
International, UAE and GCC tax · 11 min -
39
PB First Tax and Advisory Expands Its Tax Litigation Practice
The Federal Tax Authority continues to increase its vigilance in enforcing the UAE’s tax laws. With corporate taxation now in place, taxpayers must ensure full compliance…
PB First
Tax disputes and litigation · 2 min -
40
Reflections from the Irish Business Network Annual Seminar
Reflections on the Irish Business Network’s annual seminar and the long-term technological, industrial and social changes likely to shape business across the GCC.
Dr Peter Wilson
Policy and training · 3 min -
41
India and the New UAE Tax on Corporations and Businesses
What the UAE Corporate Tax regime means for Indian businesses, including permanent establishments, qualifying income, transfer pricing and the interaction with the India–UAE tax treaty.
Dr Peter Wilson
International, UAE and GCC tax · 11 min -
42
Practical Aspects of UAE Corporate Income Tax
A conference presentation on the practical operation of the UAE Corporate Tax regime, from taxable persons and free-zone treatment to transfer pricing and anti-abuse rules.
Dr Peter Wilson
Policy and training · 11 min -
43
The Russia–UAE Double Tax Treaty
An analysis of Russia’s stated intention to renegotiate its double-tax treaty with the UAE, the treaty’s restricted scope and the questions a wider agreement would need to resolve.
Dr Peter Wilson
International, UAE and GCC tax · 4 min