Tax Consultants for Capital Market Authority
Expert Corporate Tax, VAT & Transfer Pricing Advisory for Regulated Financial Businesses
Tax Consultants for Capital Market Authority
CMA-regulated companies in Dubai face strict rules. Capital markets rules, ongoing disclosure requirements, and the UAE’s corporate tax system complicate compliance. Mistakes can lead to significant financial penalties and reputational damage.
At Moores Rowland, our specialist tax consultants offer clear and practical advice to CMA-regulated entities. We understand the specific requirements of regulated entities in Dubai.
With extensive local knowledge of UAE tax legislation and experience of working with capital markets-regulated companies, we can provide targeted advice to ensure you remain compliant with corporate tax obligations, develop a strategic approach, and manage any interactions with the Federal Tax Authority (FTA). obligations they face.
Benefits You Can Expect
Working with a specialised tax consultant for CMA-regulated companies delivers clear advantages:
- Lower risk of non-compliance penalties and FTA challenges
- Greater confidence in tax positions presented to boards and external stakeholders
- Clearer visibility of tax costs and cash-flow impact
- Streamlined processes to integrate tax with the business’s governance and reporting processes.
- Timely advice when new rules or transactions arise
We are not only focused on ensuring your returns are filed correctly but also help you create a reliable tax structure. We ensure that you have a strong compliance framework in place as expected by regulated entities in Dubai.
The Challenges Facing CMA-Regulated Companies
Under Federal Decree-Law No. 32 of 2025 and Federal Decree-Law No. 33 of 2025 (effective 1 January 2026), the Securities and Commodities Authority, now called the Capital Market Authority (CMA), was restructured. These new laws changed the regulatory framework in the UAE to make it more robust for capital markets.
The regulated entities need to register for corporate tax, submit returns, manage transfer pricing, and keep proper records while also meeting capital markets governance standards.
Many companies also operate within a group structure comprising free zone entities and mainland entities. Qualifying free zone persons, economic substance, and related party transactions are issues that require careful consideration.
Common problems include:
- Uncertainty about how the 9% corporate tax rate and available reliefs apply
- Preparing accurate tax calculations and supporting documents for regulated reporting cycles
- Handling FTA queries or audits while still meeting continuous disclosure deadlines
- Aligning tax positions with board and investor reporting needs
- Managing voluntary disclosures or corrections without increasing regulatory risk
Businesses operating under Capital Market Authority (CMA) oversight need advisors who understand both UAE tax requirements and the regulatory
What Our Tax Consulting Service Includes
Moore Rowland offers tax and advisory services tailored to companies that are regulated by the CMA and operate in a complex financial and regulatory framework in Dubai.
It Includes:
- UAE Corporate Tax Advisory
- VAT Consultancy for Regulated Companies
- Advice on transfer pricing in the UAE
- Tax Risk Assessment and Compliance Reviews
Assistance with tax planning and financial reporting
1. UAE Corporate Tax Advisory
We assist companies that are regulated by the CMA with understanding and managing their corporate tax obligations. The services we provide include:
- Corporate tax compliance assessments
- Tax calculations and return preparation support
- Review of taxable income and deductible expenses
- Assessment of tax treatment for business transactions
- Identification of potential tax risks
- Guidance on proper tax records and documentation
2. VAT Consultancy for Regulated Companies
The rules concerning VAT can be complicated for businesses in the financial services sector and for those that are regulated by the CMA. We provide:
- VAT registration and compliance reviews
- VAT return preparation and filing
- Review of taxable, zero-rated and exempt supplies
- Input VAT recovery assessments
- VAT treatment of financial and commercial transactions
- Invoice and accounting record reviews
- VAT reconciliations and error identification
3. Advice on transfer pricing in the UAE
We assist companies with related-party transactions under UAE transfer pricing rules, especially relevant for regulated groups:
- Review of related-party transactions
- Assessment of the arm’s-length principle
- Review of intercompany agreements and pricing policies
- Transfer pricing documentation support
- Assessment of disclosure requirements
- Review of intercompany financing and management charges.
4. Tax Risk Assessment and Compliance Reviews
Routine reviews enable CMA- regulated companies to improve their controls and lower the level of risk. Our coverage includes:
- Corporate tax and VAT compliance processes
- Reconciliation of accounts with tax returns
- Review of supporting documentation
- Assessment of tax-sensitive transactions
- Identification of reporting inconsistencies
- Practical recommendations to improve tax controls
5. Assistance with tax planning and financial reporting
We provide advice concerning the tax consequences of restructuring, investments, expansion, and arrangements with related parties. Our assistance includes:
- Tax implications of business restructuring
- Assessment of group entity tax positions
- Review of cross-border transactions
- Evaluation of related-party arrangements
- Support for tax-related financial reporting
- Review of current and deferred tax calculations
How We Work With You
We have a very clear and practical approach to assisting CMA-regulated firms to have confidence in their tax compliance.
- Understanding Your Requirements
The first step is to get a clear understanding of the problems you are currently facing, your reporting calendar, and your priorities. On this basis, we can establish a well-defined scope of work and a realistic timetable for your tax consulting requirements.
- Reviewing Your Information
We look at the relevant documents, our existing tax positions, and the group structure in order to determine the priorities for the short term and those for longer-term improvements.
- Providing Clear Advice
You are given clear written advice that sets out the different options, the associated risks, and what comes next. The technical details are explained using simple, business-appropriate language.
- Implementation Support
We provide help with the preparation of filings, relevant documentation, and making improvements to the process. We also arrange coordination with your internal team or with external auditors if necessary.
- Ongoing Support and Monitoring
We are often retained by regulated clients for periodic reviews, to assist with filings, or for advice when needed, as regulations and business activities change.
Why CMA-Regulated Companies Choose Moores Rowland
Moore Rowland provides tax advisory and transfer pricing services to businesses in Dubai and across the UAE.
Businesses can benefit from an approach focused on:
- Practical advice: Clear guidance on relevant tax requirements and their business implications.
- Compliance support: Assistance with tax processes, documentation and reporting considerations.
- Integrated tax expertise: Consideration of corporate tax, VAT and transfer pricing where relevant.
- Tailor-made solutions: Advice based on your business activities, structure and specific requirements.
- Dubai-based services: Professional tax advisory support for businesses in Dubai and across the UAE.
We aim to assist in the successful management of tax responsibilities of businesses across Dubai and the UAE.
Frequently Asked Questions (FAQs)
Q1. Do CMA-regulated companies have different corporate tax obligations in the UAE?
The same basic rules regarding corporate tax apply. However, regulated firms usually face additional documentation, make further disclosures, and meet additional governance requirements, which makes it important to ensure accurate tax compliance and to obtain professional advice.
Q2. Can you support both free zone and mainland entities within a regulated group?
Yes. We regularly advise on structures that include free zone entities. We can help to understand the implications of having an entity that qualifies as a free zone person.
Q3. How do you handle confidential information for regulated clients?
Yes. We regularly advise on structures that include free zone entities. We can help to understand the implications of having an entity that qualifies as a free zone person.
Q4. Do you provide fixed-fee options?
Many areas of compliance and advice can be provided at a fixed fee once the scope of work is clear. We will be transparent with you about our fees.
Q5. How quickly can you get started?
If you need urgent compliance or query support, we can often get started quickly. For more detailed reviews, we will schedule a time to work with you that suits both parties.