Activities of head offices

ISIC 701 corresponds to 'Headquartering Services'. To qualify for the 0% rate, the entity must demonstrate it provides strategic direction and operational oversight to related parties. Forensic auditors will scrutinize the payroll-to-revenue ratio and the seniority of staff to ensure the office is not a 'letterbox' entity for passive income routing.

Audit Red Flag

Lack of senior management (C-suite) physical residency or local board meetings, indicating 'management and control' is exercised outside the UAE.

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