UAE Business Glossary
Plain-English definitions of every UAE corporate, tax, banking, and compliance term you might encounter. No jargon, no fluff.
A
D
E
Ejari
Mandatory tenancy contract registration system in Dubai administered by RERA. Required for residency visa, DEWA connection, and bank…
EmaraTax
The UAE Federal Tax Authority online portal for VAT registration, return filing, Corporate Tax registration, and tax payments.
Emirates ID
Mandatory UAE national ID card for all residents. Used for government services, banking, signing contracts, and travel within…
Establishment Card
A UAE government-issued card linking a company to the General Directorate of Residency and Foreigners Affairs (GDRFA), required…
F
I
IFZA
International Free Zone Authority. A cost-effective Dubai free zone with same-day license issuance, supporting consultancy, e-commerce, trading, and…
Initial Approval
A preliminary license approval granted before final trade license issuance. Confirms business activity and shareholder eligibility.
Investor Visa
A residence visa granted to UAE company shareholders. Standard duration is 2 or 3 years, renewable while the…
M
Mainland
A company licensed by a UAE Emirate Department of Economic Development (DED). Mainland companies can trade anywhere in…
MOA
Memorandum of Association. The constitutional document of a UAE company defining shareholders, share capital, business activities, and management…
MOFA Attestation
Document authentication by the UAE Ministry of Foreign Affairs. Required for foreign documents to be recognized in UAE…
T
Tawtheeq
Abu Dhabi tenancy contract registration system administered by the Department of Municipalities and Transport. Equivalent to Ejari for…
Trade License
The official permit issued by a UAE licensing authority (DED, free zone, or offshore registry) authorising a company…
Trade Name Reservation
The first step in UAE company formation - reserving a unique commercial name with the licensing authority. Names…
Transfer Pricing
UAE Corporate Tax rules requiring related-party transactions to be priced at arm length. Applies to multinational groups; documentation…