UAE incorporation glossary.
Plain-English definitions of the terms our clients encounter. Updated by our partners.
A
B–C
- BOSS — BVI Beneficial Ownership Secure Search
- BVI BC — British Virgin Islands Business Company
- Cayman Exempted — Cayman company form
- Cayman Foundation — ownerless Cayman entity
- CIMA — Cayman Islands Monetary Authority
- CIS — Collective Investment Scheme
- Company Secretary
- Corporate Tax — UAE CT, 9% regime
D–E
- DAO LLC — DAO legal-entity wrapper
- DFSA — Dubai Financial Services Authority
- DIFC — Dubai International Financial Centre
- Dividend
- DMTT — Domestic Minimum Top-up Tax (Pillar Two)
- DNFBP — Designated Non-Financial Business
- Emirates ID
- ELP — Exempted Limited Partnership
- EOR — Employer of Record
- ESR — Economic Substance Regulations
- Establishment Card
F–G
- F-Reorganisation — US tax-free reorg
- Family Office
- Flexi-Desk — UAE Free Zone office
- Foreign Ownership — covered in Mainland
- Free Zone — see Setup Guide
- FSRA — Abu Dhabi Financial Services Authority
- FTA — UAE Federal Tax Authority
- goAML — UAE FIU reporting portal
- Good Standing — registry certificate
H–O
- Howey Test — US securities test for tokens
- ICV — In-Country Value (Abu Dhabi)
- KYC — Know Your Customer
- Local Service Agent — UAE Mainland LSA
- Marshall Islands DAO — RMI DAO LLC
- MOA — Memorandum of Association
- Nominee Director
- Offshore Company
P–S
- Pillar Two — OECD global minimum tax
- Pte Ltd — Singapore Private Limited
- Pty Ltd — Australia Proprietary Limited
- QFZP — Qualifying Free Zone Person
- Registered Office
- ROBO — BVI Register of Beneficial Owners
- SAFT — Simple Agreement for Future Tokens
- SDA — UAE Strategic Impact Activity
- SPC — Segregated Portfolio Company
- Small Business Relief
T–Z
- Trade Licence — UAE company licence
- Transfer Pricing — arm's length pricing rules
- UBO — Ultimate Beneficial Owner
- VARA — Dubai Virtual Assets Regulatory Authority
- VAT — Value Added Tax (5% UAE)
- Withholding Tax