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29 April 2026

IP evolution in the UAE

Multiple-choice questions. In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please reread the article before attempting the questions again.

  1. Before the OECD BEPS initiative was established, what was a common approach to IP ownership?

  2. What principle was introduced by Actions 8, 9 and 10 of the BEPS project?

  3. Under the BEPS framework, what does entitlement to IP returns depend on?

  4. Which BEPS Action introduced the modified nexus approach?

  5. Which of the following statements is true? Statement 1, the qualifying IP income formula links tax benefits to economic activity in the UAE. Statement 2, the qualifying IP income formula applies only to companies registered with UAE citizens

  6. When was corporate tax introduced in the UAE?

  7. Which of the following statements is true? Statement 1, under the UAE's economic substance regulations, entities must conduct their core income-generating activities in the UAE. Statement 2, under the UAE's economic substance regulations, entities must demonstrate that strategic decisions are taken in the UAE

  8. Under what conditions can a qualifying free zone person benefit from the 0% corporate tax rate on qualifying income?

  9. Which article of federal law specifies that related-party transactions be consistent with the arm's length principle?

  10. What is the UAE's standard corporate tax rate?

1 unit

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