Mergers & Acquisitions (M&A)

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Strategic Tax Advisory for Transactions in the UAE and Beyond

At Babylon Tax Consulting, we help investors, corporations, and private equity firms navigate the complex tax and legal implications of mergers, acquisitions, and corporate restructurings under the UAE Federal Corporate Tax Law and regional regulations.

Whether you are acquiring, merging, or divesting, our role is to ensure that every transaction is structured efficiently, compliant with UAE law, and aligned with your business objectives.

1. Transaction Structuring
We design optimal tax structures for acquisitions, joint ventures, and group reorganizations—balancing tax efficiency with compliance.

• Share vs. asset acquisition analysis
• Cross-border structuring under UAE and double-tax treaties
• Free Zone “Qualifying Income” considerations
• Group reliefs and transfer pricing alignment

2. Tax Due Diligence
Before you sign, we identify potential tax exposures and quantify them clearly.

• Corporate Tax and VAT compliance reviews
• Excise, payroll (PIT), and WHT checks for target entities
• Evaluation of ongoing FTA or GCT disputes
• Integration readiness and reporting risk

3. Deal Execution
We support your legal and financial teams during negotiation and closing.

• Drafting and reviewing tax warranties and indemnities
• Advising on SPA tax clauses and completion mechanics
• Coordinating with notaries, registrars, and free zone authorities
• Managing transitional filings and clearance certificates

4. Post-Deal Integration
After closing, we ensure a smooth transition and compliance continuity.

• Consolidation of tax registrations and reporting
• Reassessment of transfer pricing and intercompany flows
• Group restructuring for operational and tax optimization
• Alignment with UAE Corporate Tax, VAT, and ESR rules

• Local Depth, Global Perspective: Our experts combine knowledge of UAE Federal Tax Law with regional and international tax frameworks.
• Regulatory Clarity: We stay up to date with FTA guidance, Ministerial Decisions, and Cabinet Resolutions affecting M&A taxation.
• Comprehensive Support: From deal planning to post-integration, our end-to-end approach minimizes tax risks and enhances transaction value.

• Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses
• Ministerial Decision No. (125) of 2023 on Business Restructuring Relief
• Ministerial Decision No. (97) of 2023 on Transfer Pricing Documentation
• Cabinet Decision No. (116) of 2023 on Tax Grouping Rules

If you’re planning a merger, acquisition, or restructuring in the UAE, we can help you design a tax-efficient strategy that ensures compliance, minimizes risks, and maximizes value.

📩 Contact: info@babylontaxfirm.com
🌐 Website: www.babylontaxfirm.com