Manufacture of communication equipment

Activity falls under 'Manufacturing of goods or materials'. Forensic audit will focus on the segregation of income between the physical hardware (Qualifying) and embedded proprietary software (subject to Nexus Approach for IP) to ensure compliance with OECD BEPS Action 5 standards integrated into UAE law.

Audit Red Flag

Bundling of non-qualifying post-sale maintenance services or software licensing fees exceeding the 5% de minimis threshold.

Not sure which activity applies to you?

Scout maps your business description to the correct activity code automatically.