Practical Guide on UAE Foundations
A practical overview of the foundation structure, its key features, participants and mechanics — followed by a comparative analysis of the three UAE jurisdictions where foundations can be established: ADGM, DIFC and RAK ICC.
Also published
Guide on Private Trusts
Semiconductor Series — Vol. 1
Unlock the Full Potential of UAE Free Zone 0% Tax Rate
The CFC Trap: When Your Foreign Company Becomes a US Tax Problem
SHAping Governance — Shareholders' Agreements in Family Businesses
What's current
View the full library →Unlock the Full Potential of UAE Free Zone 0% Tax Rate
Qualifying Free Zone Person status, de minimis thresholds, audited financial statements, QFZP tax rates, and five-year cessation consequences.
Navigating the Shift: UAE Corporate Tax Transitional Provisions
Article 61 opening balance sheet rules, GAAR commencement, and Ministerial Decision No. 120 elective adjustments for pre-CT gains on immovable property.
Pillar One & Pillar Two — Strengthening the Foundation
OECD's two-pillar solution: Amount A, Amount B, GloBE rules, STTR, India's position, and UAE Domestic Minimum Top-up Tax.
Understanding Tax Residency Certificates in the UAE
TRC purpose for DTA benefits, natural-person eligibility routes, 183-day presence, corporate 12-month rule, and DTAA tie-breaker principles.
UAE as a Holding Company Jurisdiction for U.S. Corporations
The treaty gap, capital gains silver lining, European intermediaries, and structuring solutions.
Tax Guide for UAE Residents Earning Income from India
DTAA benefits: salary exemptions, capital gains, interest/dividends, dual residency opportunities.
Understanding Tax Residency Certificates in the UAE
TRC purpose for DTA benefits, natural-person eligibility routes, 183-day presence, corporate 12-month rule, and DTAA tie-breaker principles.
Financial Due Diligence — Deal Maker or Deal Breaker?
End-to-end framework for M&A due diligence — quality of earnings, working capital, net debt analysis.
The CFC Trap: When Your Foreign Company Becomes a US Tax Problem
Controlled Foreign Corporation rules, Form 5471, Subpart F income, and GILTI — why silence isn't safe.
The PFIC Tax Trap: What US Investors in Foreign Funds Must Know
Passive Foreign Investment Companies, punitive default taxation, QEF elections, and Mark-to-Market.
US Estate Tax: A Primer for Indian Residents with US Assets
The $60,000 NRA trap, 40% tax rate, situs rules, and why estate tax planning is essential.
Check-the-Box Election: A Powerful Cross-Border Structuring Tool
Entity classification, Form 8832, CFC mitigation, timing risks, and pre-immigration opportunity.
Pre-Immigration Tax Planning: Before You Move to the US
Drop-off trusts, the 5-year rule, irrevocable transfers, and how to structure before migration.
Practical Guide on UAE Foundations
A practical overview of the foundation structure, its key features, participants and mechanics, followed by a comparative analysis of ADGM, DIFC and RAK ICC.
Understanding UAE Foundations: Beyond the Hype
A candid look at foundation shortcomings, the recognition problem in common law countries, and when trusts work better.
Guide on Private Trusts
The "What & Why" of family trusts — concept, utility, benefits, and FAQs on private trusts in India.
SHAping Governance — Shareholders' Agreements in Family Businesses
Why every family business needs an SHA — from voting rights and exit restrictions to IPO considerations.
From Legacy to Leadership — Family Council
How family councils work — membership, decision-making, dispute resolution, and the Shah family case study.
Three standing publications
Written by the practice, not by marketingA specialised publication by the Succession Planning team, focused on inheritance planning, estate structuring and family business governance — for families, business owners and trustees.
Sector deep-dives and market intelligence for business owners and advisers — electric vehicles across OEMs, battery manufacturing and recycling, and the semiconductor value chain.
Long-form technical guides from the KCM Knowledge Hub — the OECD two-pillar solution, and an end-to-end framework for financial due diligence in M&A.
The UAE Corporate Tax Law, reproduced in full.
Federal Decree-Law No. 47 of 2022, with every Cabinet Decision and Ministerial Decision issued under it — including the date each came into force and what has since replaced it.
Searchable, cross-referenced, and maintained by the practice. Not a summary of the law; the law.
Open the libraryThe library — 31 publications
Filter by topic →KCM LensEV Series — Vol. 1: OEMs
India's EV market, competitive landscape, growth drivers and regulatory framework.
KCM LensEV Series — Vol. 2: Battery Manufacturers
Supply chains, technology evolution, cost dynamics, and India's positioning.
KCM LensEV Series — Vol. 3: Battery Recyclers
Closing the circular economy loop — recycling technologies, economics and regulation.
KCM LensSemiconductor Series — Vol. 1
The semiconductor value chain — design, architectures, EDA tools and the outlook.
KCM HeirloomGuide on Private Trusts
The "What & Why" of family trusts — concept, utility, benefits and FAQs.
KCM HeirloomSHAping Governance — Shareholders' Agreements
Voting rights, exit restrictions and IPO considerations in family businesses.
KCM HeirloomFrom Legacy to Leadership — Family Council
Membership, decision-making, dispute resolution and the Shah family case study.
KCM HeirloomThou Shalt Not Fight! — No Contest Clauses
Legal validity, practical limitations and strategic use under Indian law.
KCM HeirloomWho Will You Trust? — Appointing Fiduciaries
Choosing trustees, executors and guardians — key parameters and pitfalls.
KCM HeirloomLights, Camera, Will — Video Wills in India
Legal admissibility of video recordings as evidence, and execution tips.
The CFC Trap: When Your Foreign Company Becomes a US Tax Problem
CFC rules, Form 5471, Subpart F income and GILTI — why silence isn't safe.
Unlock the Full Potential of UAE Free Zone 0% Tax Rate
QFZP status, de minimis thresholds, audited financials and cessation consequences.
Eighteen service lines
All services →Tax Consultancy Advisory
UAE Corporate Tax Advisory Transfer Pricing Indirect Tax and e-Invoicing International TaxAccounting & Governance
Accounting Advisory Accounting & Bookkeeping Governance, Risk and ComplianceTransaction & Strategic Advisory
Strategic Advisory Transaction Support and Strategic Advisory Transaction Structuring UAE Market Entry ESOP & Share-Based IncentivesEverything above is written by KCM Consultants LLC in Dubai and K C Mehta & Co LLP, the chartered accountancy practice founded in Vadodara in 1958 — recognised as a Leading Tax Firm by International Tax Review since 2014.
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