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KCM Consultants LLC · Dubai · Associate of K C Mehta & Co LLP

We publish what we practise. Read it before you hire us.

Corporate tax, transfer pricing, indirect tax, accounting, governance, transactions, market entry, succession and US tax — advised in the UAE by a chartered accountancy practice working across borders since 1958.

31Publications
3Standing series
450+Professionals
1958Established

The Knowledge Hub

Expert perspectives on corporate tax, cross-border issues, and regulatory developments. Filter by topic, series or the service line it belongs to.

18 of 18 shown
Topic
Series
Reading time
KCM
Foundations

Practical Guide on UAE Foundations

The foundation structure across ADGM, DIFC and RAK ICC — features, participants, mechanics and a jurisdiction comparison.

KCM Consultants10 min
Guide on Private TrustsSuccession
KCM Heirloom

Guide on Private Trusts

The "What & Why" of family trusts — concept, utility, benefits and FAQs on private trusts in India.

KCM Consultants6 min
Semiconductor SeriesSector
KCM Lens

Semiconductor Series — Vol. 1

Deep-dive into the semiconductor value chain — design, architectures, EDA tools and the trillion-dollar outlook.

KCM Consultants4 min
KCM
Corporate Tax

Unlock the Full Potential of UAE Free Zone 0% Tax Rate

Qualifying Free Zone Person status, de minimis thresholds, audited financial statements and cessation consequences.

KCM Consultants3 min
KCM
Corporate Tax

Navigating the Shift: UAE Corporate Tax Transitional Provisions

Article 61 opening balance sheet rules, GAAR commencement, and Ministerial Decision No. 120 elective adjustments.

KCM Consultants4 min
KCM
Cross-Border

Tax Guide for UAE Residents Earning Income from India

DTAA benefits: salary exemptions, capital gains, interest and dividends, dual residency opportunities.

KCM Consultants3 min
KCM
Cross-Border

UAE as a Holding Company Jurisdiction for U.S. Corporations

The treaty gap, capital gains silver lining, European intermediaries, and structuring solutions.

KCM Consultants3 min
KCM
Cross-Border

Understanding Tax Residency Certificates in the UAE

TRC purpose for DTA benefits, eligibility routes, 183-day presence and DTAA tie-breaker principles.

KCM Consultants3 min
EV Series Vol 1Sector
KCM Lens

EV Series — Vol. 1: OEMs

India's EV market, competitive landscape, growth drivers and the regulatory framework.

KCM Consultants3 min
EV Series Vol 2Sector
KCM Lens

EV Series — Vol. 2: Battery Manufacturers

Supply chains, technology evolution, cost dynamics and India's positioning.

KCM Consultants2 min
EV Series Vol 3Sector
KCM Lens

EV Series — Vol. 3: Battery Recyclers

Closing the circular economy loop — recycling technologies, economics and regulation.

KCM Consultants2 min
Shareholders' AgreementsSuccession
KCM Heirloom

SHAping Governance — Shareholders' Agreements

Why every family business needs an SHA — voting rights, exit restrictions and IPO considerations.

KCM Consultants4 min
Family CouncilSuccession
KCM Heirloom

From Legacy to Leadership — Family Council

Membership, decision-making, dispute resolution, and the Shah family case study.

KCM Consultants3 min
No Contest ClausesSuccession
KCM Heirloom

Thou Shalt Not Fight! — No Contest Clauses in Wills

Legal validity, practical limitations and strategic use of no-contest clauses under Indian law.

KCM Consultants3 min
Appointing FiduciariesSuccession
KCM Heirloom

Who Will You Trust? — Appointing Fiduciaries

Choosing trustees, executors and guardians — key parameters and pitfalls to avoid.

KCM Consultants2 min
Video WillsSuccession
KCM Heirloom

Lights, Camera, Will — Video Wills in India

Legal admissibility of video recordings as evidence, and practical tips for execution.

KCM Consultants3 min
KCM
US Tax

The CFC Trap: When Your Foreign Company Becomes a US Tax Problem

Controlled Foreign Corporation rules, Form 5471, Subpart F income and GILTI.

Vasu Patel1 min
KCM
US Tax

US Estate Tax: A Primer for Indian Residents with US Assets

The $60,000 NRA trap, the 40% rate, situs rules, and why estate planning is essential.

Vasu Patel1 min
Reference library

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 and cross-referenced. Not a summary of the law; the law itself.

Open the library
Federal Decree-Law No. 47 of 2022The Corporate Tax Law
01
Cabinet DecisionsIssued under the Law
02
Ministerial DecisionsIssued under the Law
Sources last checkedAgainst the official gazette
Sept 2026
The practice behind it

Six decades of chartered accountancy, now in Dubai.

K C Mehta & Co LLP was founded in 1958 by Prof. K C Mehta in Vadodara, and today has offices in Vadodara, Ahmedabad, Mumbai, Bengaluru and Dubai. More than 450 professionals stand behind every engagement.

Leading Tax FirmInternational Tax Review, since 2014
2 of 9Indian Fortune 500 companies audited
ISO 9001:2015Bureau Veritas certified
Peer-ReviewedICAI peer review since 2003
Contact

Talk to our Dubai team.

Tell us briefly what you are dealing with — a UAE corporate tax question, a structuring decision, a succession plan, or something cross-border — and the right advisor will come back to you.

Arrange a Conversation
Office
Al Saqr Business Tower – 3001A,
Trade Centre Second, Dubai, U.A.E.
Email
connect@kcmehta.ae
Telephone
+971 58 596 6471
+971 55 509 2621
Hours
Monday–Friday, 9:30–18:30 GST