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Staying Ahead: Practical Tax Considerations for Globally Mobile Professionals and Businesses

Staying Ahead: Practical Tax Considerations for Globally Mobile Professionals and Businesses

15/05/2026

Global mobility is now a reality for many professionals and businesses operating from the UAE. What is less frequently reviewed is whether the underlying tax position still reflects how day-to-day operations are actually structured.

In this note, Prateem Sengupta, Partner, Direct and International Tax at Andersen UAE, highlights key areas that warrant attention, including individual tax residency, permanent establishment exposure, management and control considerations, and Free Zone substance requirements.

Tax positions can evolve over time, not due to deliberate changes, but as business and personal circumstances shift without periodic review. Early assessment helps preserve flexibility and manage risk more effectively.

Read more for insights on UAE tax residency and Free Zone substance requirements in a changing global mobility landscape.