Signature Series

Game of Zones

Executive learning series on UAE Corporate Tax free zone rules — master qualifying income, the 0% regime and zone-by-zone compliance strategy.

Delivered in partnership with

Programme Knowledge Partner

ICMA International

Professional Accounting Body / Institute · Karachi, Pakistan

Established in 1951, the Institute of Cost and Management Accountants of Pakistan, internationally recognised as ICMA International, is a leading professional accounting body dedicated…

Know More

Azeem Hussain Siddiqui, FCMA

President, ICMA International

About this Course

Programme Format: 2 Days | 4 Modules | 6 Learning Hours

A focused and practical programme designed to help professionals understand the UAE Free Zone Corporate Tax regime, Qualifying Free Zone Person (QFZP) requirements, Qualifying Activities, key risk areas and the application of the 0% Corporate Tax rate.

MODULE 1

Enter the Realm

The Quest for QFZP Status

Free Zone Person vs Qualifying Free Zone Person
Free Zone vs Designated Zone
Conditions for QFZP Status
Qualifying Income Framework
Beneficial Recipient Test
Adequate Substance Requirements
De Minimis Rule
Transfer Pricing & Audited Financial Statements

MODULE 2

The Qualifying Kingdoms

13 Activities. One Route to 0%.

Manufacturing of Goods or Materials
Processing of Goods or Materials
Trading of Qualifying Commodities
Holding of Shares and Other Securities
Ownership, Management & Operation of Ships
Reinsurance Services
Fund Management Services
Wealth & Investment Management Services
Headquarters Services to Related Parties
Treasury & Financing Services to Related Parties
Financing & Leasing of Aircraft
Distribution of Goods or Materials in or from a Designated Zone
Logistics Services

MODULE 3

Beyond the Wall

Excluded Activities, Risk Zones & the 0% Traps

Excluded Activities
Transactions with Natural Persons
Non-Qualifying Revenue
Immovable Property & Real Estate
Intellectual Property
Domestic & Foreign Permanent Establishments
De Minimis Breaches
Losing QFZP Status

MODULE 4

Claim the 0% Throne

Calculate It. Document It. Defend It.

0% vs 9% Corporate Tax
Calculating Qualifying Income
Revenue & Expense Allocation
Transfer Pricing Documentation
QFZP Corporate Tax Return
Year-End QFZP Health Check
Practical Case Studies

Meet Your Trainer

Alia Noor, FCMA, CGMA

International Keynote Speaker & Award-Winning Tax Advisor

Areas of Expertise

UAE FTA-registered Tax Agent for UAE VAT and Corporate Tax
FCMA, CGMA and MBA (Accounting & Finance)
20+ years across taxation, governance and finance
Member, Forbes Finance Council

Alia Noor is an international keynote speaker, Forbes Finance Council member, UAE Registered Tax Agent and award-winning tax advisor. With over 20 years of experience across taxation, governance, compliance, finance and emerging technologies, she combines deep technical expertise with practical insight to help organisations and professionals make better decisions.

Her work is centred on making complex technical topics accessible, practical and meaningful. Through concept-driven learning and real-world business scenarios, she helps professionals turn regulatory complexity into clarity, confidence and informed decision-making.