All Services

Taxation Services

Navigating the UAE taxation landscape can be complex — especially where trading, refining, and import/export activities face detailed regulatory oversight. Our comprehensive taxation services help businesses remain fully compliant while optimizing tax efficiency, aligned with UAE federal laws and international best practices.

Corporate Tax Advisory

Strategic structuring. Accurate filings. Risk-controlled compliance.

Corporate tax under Federal Decree-Law No. 47 of 2022 mandates accurate, audited financial statements and specific filing standards. We address industry-specific considerations such as valuation adjustments, refining costs, hedging transactions, and inventory accounting.

  • Understanding tax obligations under UAE corporate tax
  • Structuring operations to minimize tax exposure
  • Preparing & filing tax returns accurately and on time
  • Transfer pricing & related party disclosure compliance
  • Supporting FTA audits & queries

VAT Compliance & Advisory

Structure smart. File right. Stay compliant.

VAT compliance is a critical component of doing business in the UAE, particularly for precious metal traders, refiners, and wholesalers operating under the special reverse charge mechanism.

VAT registration & deregistrationReview & verification of VAT returnsDesignated Zones regime advisoryInput/output tax credit assessmentVAT-compliant accounting systemsStaff training & periodic health checks

BEPS & International Tax Compliance

Align globally. Reduce cross-border exposure.

The UAE has joined the OECD's Inclusive Framework on BEPS, affecting cross-border precious metal transactions, multinational trading entities, and investment-linked operations within the GCC.

BEPS impact evaluationCountry-by-Country Reporting (CbCR) & ESR complianceDouble taxation treaty analysisOECD-aligned international structuring

Transfer Pricing Advisory

Defend margins. Align globally. Stay audit-ready.

Proper Transfer Pricing compliance has become essential for refineries, traders, logistics providers, and integrated precious metal groups — ensuring intercompany transactions reflect Arm's Length conditions, similar to those between independent parties.

Our Approach

  • Identify related parties & review transactions
  • Select the appropriate OECD pricing method (CUP, Cost Plus, TNMM, Resale Price, Profit Split)
  • Benchmarking using LBMA feeds & market premiums
  • Master File, Local File & disclosure preparation
  • CbCR for groups with AED 3.15bn+ revenue

Audit & Risk Support

  • Readiness reviews & risk assessments
  • Intercompany agreement drafting
  • Defense documentation & benchmarking updates
  • Liaison with tax authorities during audits

Permanent Establishment (PE) Risk Assessments

Map exposure. Defend positions. Avoid double taxation.

Cross-border trading, agency arrangements, refining, storage, and logistics frequently create unintended PE exposure. Even limited activities — sales agents, sourcing offices, vaulting arrangements — may trigger PE under local tax laws or treaties.

Operational footprint mappingContract & agency relationship reviewDecision-making & risk ownership assessmentPhysical presence evaluation (vaults, refineries, warehouses)Double tax treaty & OECD BEPS application

Tax Risk Management & Dispute Support

Mitigate disputes. Protect enterprise value.

Tax disputes in the precious metals sector often involve VAT treatment, transfer pricing, PE exposure, and customs issues. We support structured tax governance and proactive risk management.

Tax risk identification & materiality assessmentsTax governance frameworks & controlsTechnical positions & documentationAudit, enquiry & investigation supportDispute resolution & negotiation strategy

Why PE Risk Matters

Unmanaged permanent establishment exposure can result in unexpected corporate tax liabilities, retroactive tax assessments and penalties, double taxation risks, and regulatory or reputational challenges. For precious metals businesses, even limited activities such as sales agents, sourcing offices, vaulting arrangements, or logistics coordination may trigger PE under local tax laws or tax treaties — making fact-based, defensible PE analysis essential.

Tax Risk Management & Dispute Support

Precious metals businesses operate in a high-risk tax environment due to price volatility, complex supply chains, cross-border transactions, and evolving tax regulations. Tax authorities increasingly expect organizations to demonstrate structured tax governance and proactive risk management. Without a structured approach, tax risks can escalate into disputes and litigation, disrupt operations and banking relationships, and impact investor confidence and enterprise value.

Why Choose Insight Edge

  • Exclusive focus on the precious metals industry
  • Expertise in Transfer Pricing for refineries, traders, and bullion logistics networks
  • Strong understanding of UAE Good Delivery Rules and industry pricing mechanisms
  • Compliance solutions aligned with UAE Corporate Tax Law and OECD guidelines
  • Practical, commercially aligned frameworks across audit, tax, and advisory
  • Institutionally credible approach to digital assets and bullion tokenization

Every precious metals business is unique. Let's discuss the specific audit, tax, or advisory needs of yours.

Contact Our Team