United Arab Emirates Company Formation & Entity ChoiceSourced from the law Setting up a business in the UAE, for tax: mainland company, free zone company, branch or sole establishment; Corporate Tax registration deadlines and the TRN; what a free zone company needs to qualify for the Qualifying Free Zone Person regime; Small Business Relief; VAT registration thresholds and Designated Zones; audit, records, ESR and UBO points; first filings and penalties.