Practical Guide on UAE Foundations
The foundation structure has rapidly emerged as a cornerstone of the UAE's private wealth ecosystem. A practical overview of its features, participants and mechanics — with a comparative analysis of ADGM, DIFC and RAK ICC.
Semiconductor Series — Vol. 1
Deep-dive into the semiconductor value chain — design, architectures, EDA tools, and the trillion-dollar outlook.
SHAping Governance — Shareholders' Agreements in Family Businesses
Why every family business needs an SHA — from voting rights and exit restrictions to IPO considerations.
Unlock the Full Potential of UAE Free Zone 0% Tax Rate
Qualifying Free Zone Person status, de minimis thresholds, audited financial statements, and five-year cessation consequences.
The US Tax desk
1The CFC Trap: When Your Foreign Company Becomes a US Tax Problem
The PFIC Tax Trap: What US Investors in Foreign Funds Must Know
US Estate Tax: A Primer for Indian Residents with US Assets
Check-the-Box Election: A Powerful Cross-Border Structuring Tool
Deferring Estate Tax for a Non-US Spouse: The QDOT Strategy
Every US tax article on this site is written by Vasu Patel, Deputy Manager in the M&A practice. One named person, accountable for the position.
Read the US desk →Departments
Three standing series, written by the practice
KCM Heirloom
A specialised publication by the Succession Planning team, focused on inheritance planning, estate structuring and family business governance — for families, business owners and trustees.
KCM Lens
Sector deep-dives and market intelligence for business owners and advisers — electric vehicles across OEMs, battery manufacture and recycling, and the semiconductor value chain.
KCM Guide
Long-form technical guides from the KCM Knowledge Hub — the OECD two-pillar solution and its UAE implications, and an end-to-end framework for financial due diligence in M&A.
By subject
The full library →Corporate Tax
Unlock the Full Potential of UAE Free Zone 0% Tax Rate
Navigating the Shift: UAE Corporate Tax Transitional Provisions
Pillar One & Pillar Two — Strengthening the Foundation
Cross-Border
Tax Guide for UAE Residents Earning Income from India
UAE as a Holding Company Jurisdiction for U.S. Corporations
Understanding Tax Residency Certificates in the UAE
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 libraryEighteen service lines
All services →Tax Consultancy Advisory
UAE Corporate Tax AdvisoryTransfer Pricing Indirect Tax and e-InvoicingInternational TaxEvery publication 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, and ICAI peer-reviewed since 2003.
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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.
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