AED 200m+
UAE tax disputes
Complex tax disputes before the UAE tax authorities.
Tax in dispute, not tax saved
Tax disputes
We advise on the prevention and resolution of tax disputes, from the documentation behind a position to objections, appeals and litigation, in the UAE and internationally.
How we advise
Dispute prevention
Most disputes arise where a position is not adequately documented. We review structures, transactions and filings before any enquiry and advise on the evidence needed to support each position.
Tax authority enquiries and assessments
Audits, assessments and penalties run to strict deadlines. We analyse the authority's position, prepare written submissions setting out the legal and factual basis of the taxpayer's case, and advise on resolving the matter at the earliest stage.
Objections and appeals
Where an objection is rejected, we prepare the appeal file: the statement of facts, the legal submissions and the supporting evidence. Before committees, tribunals and courts we work alongside advocates with rights of audience and support them throughout the proceedings.
Cross-border disputes
Where two jurisdictions tax the same income, the applicable tax treaty may give access to the mutual agreement procedure, under which the competent authorities resolve the matter between them. We prepare the request and the supporting case.
The UAE procedure
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Reconsideration
Most decisions of the Federal Tax Authority, including assessments and administrative penalties, may be challenged by a reconsideration request. The request must be filed within 40 business days of notification of the decision and state the grounds of challenge.
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Tax Disputes Resolution Committee
If reconsideration is unsuccessful, the taxpayer may object to the Tax Disputes Resolution Committee. An objection is admissible only once a reconsideration request has been made.
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Federal courts
Above a monetary threshold, a decision of the Committee may be appealed to the competent federal court.
Our dispute work covers VAT, corporate tax, personal income tax and customs duty, together with the penalties associated with them.
Matters
AED 300m+
International tax litigation
Tax litigation for a multinational group.
Amount in dispute, not tax saved
AED 100m
VAT dispute
Resolving a VAT dispute for a client with AED 100 million of tax and penalties at stake.
Tax and penalties in dispute, not tax saved
Discuss a matter
Contact us as soon as a tax authority raises a question, while the deadlines still allow a full response.