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Private equity exits in the UAE require different legal and tax structuring depending on the route, whether IPO, trade sale, or secondary. This article explains how each exit works, what drives valuation, and how funds prepare portfolio companies for exit.

A practical guide to the UAE's anti-avoidance framework under the Corporate Tax Law, covering the general anti-abuse rule (Article 50), the substance-over-form principle, interest deduction limitation rules (GIDLR and SIDLR), transfer pricing, loss trafficking restrictions, business splitting, group relief and restructuring relief clawbacks, and the participation exemption's anti-avoidance condition. Includes worked examples and compliance recommendations.

A practical guide to Articles 37, 38, 39, 40, 26, and 27 of the UAE Corporate Tax Law, covering loss carry-forward mechanics, the 75% utilisation cap, ownership and business continuity conditions, loss transfer between group companies, tax grouping at 95% ownership, qualifying group relief, business restructuring relief, and the interaction between these provisions and QFZP status.