Resources
Insights, Publications & Resources
Expert perspectives on corporate tax, cross-border issues, and regulatory developments. Filter by topic below.
- Article
Ministeral Decision No. 131 of 2026 – Small Business Relief
Tax period Revenue Position Period 1 AED 2.4 million At or below the threshold in this and all prior periods. Mayelect. Treated as having no taxable income. Period 2 AED 2.9 million Still at or below the threshold throughout. May elect againfor this period. Period 3 AED 3.3 million Threshold exceeded. Relief not available […]
Jigisha Mankad1 min - KCM Heirloom
Practical Guide on UAE Foundations
UAE Foundations The foundation structure has rapidly emerged as a cornerstone of the UAE’s private wealth ecosystem. This guide provides a practical overview of the foundation structure, its key features, participants, and mechanics, followed by a comparative analysis of the three UAE jurisdictions where foundations can be established: ADGM, DIFC, and RAK ICC. Introduction Since […]
KCM Consultants10 min - US Tax
Check-the-Box Election: A Powerful Cross-Border Structuring Tool
Entity classification, Form 8832, CFC mitigation, timing risks, and pre-immigration opportunity.
Vasu Patel3 min - US Tax
Deferring Estate Tax for a Non-US Spouse: The QDOT Strategy
Qualified Domestic Trust, unlimited marital deduction, and protecting estate value.
Vasu Patel1 min - US Tax
Pre-Immigration Tax Planning: Before You Move to the US
Drop-off trusts, the 5-year rule, irrevocable transfers, and how to structure before migration.
Vasu Patel1 min - US Tax
Foreign Trusts as Estate Tax Planning Tools
US foreign-trust classification, retained powers, gift-tax distinctions and reporting considerations for estate planning.
Vasu Patel1 min - US Tax
Estate Tax Blockers: Using Foreign Corporations to Shield US Assets
How blocker structures work, double taxation drawbacks, and transfer considerations.
Vasu Patel1 min - US Tax
US Estate Tax: A Primer for Indian Residents with US Assets
US estate-tax classification, asset scope, filing thresholds and the graduated calculation approach for investors with US assets.
Vasu Patel1 min - US Tax
The HIRE Act: A Proposed 25% Tax on Outsourcing Payments
How this proposed US legislation could impact outsourcing costs for US companies.
Vasu Patel1 min - US Tax
The Closer Connection Exception: Escaping Unintended US Tax Residency
How to prove stronger ties to your home country and maintain non-resident status.
Vasu Patel1 min - US Tax
Dual-Status Aliens: US Resident and Non-Resident in the Same Year
Substantial Presence Test, Green Card Test, first-year residency timing, and dual-status filing.
Vasu Patel1 min - US Tax
The PFIC Tax Trap: What US Investors in Foreign Funds Must Know
Passive Foreign Investment Companies, punitive default taxation, QEF elections, and Mark-to-Market.
Vasu Patel1 min - US Tax
The CFC Trap: When Your Foreign Company Becomes a US Tax Problem
Controlled Foreign Corporation rules, Form 5471, Subpart F income, and GILTI — why silence isn’t safe.
Vasu Patel1 min - Cross-Border
UAE as a Holding Company Jurisdiction for U.S. Corporations
US and UAE tax questions, treaty eligibility and the conditions to review before choosing a holding structure.
KCM Consultants3 min - Cross-Border
Tax Guide for UAE Residents Earning Income from India
Residence, treaty eligibility and the separate review of Indian-source salary, business income, capital gains, interest and dividends.
KCM Consultants3 min - Corporate Tax
Unlock the Full Potential of UAE Free Zone 0% Tax Rate
An overview of Qualifying Free Zone Person conditions and the legislation to check for the relevant Corporate Tax period.
KCM Consultants3 min - Foundations
Understanding UAE Foundations: Beyond the Hype
Questions about UAE foundations, foreign recognition, tax classification and comparisons with trusts across jurisdictions.
KCM Consultants2 min - Cross-Border
Understanding Tax Residency Certificates in the UAE
UAE Tax Residency Certificates, residence criteria, application questions and country-specific treaty considerations.
KCM Consultants3 min - Foundations
KCM Heirloom
UAE Foundations: A Structured Approach to Asset Management & Succession
A practical guide to UAE foundations across ADGM, DIFC, and RAK ICC — participants, probate and tax effects, forced heirship protection, and jurisdiction comparison.
KCM Consultants11 min - Corporate Tax
Navigating the Shift: UAE Corporate Tax Transitional Provisions
UAE Corporate Tax opening balances and transitional elections, with detailed methods subject to primary-source reconciliation.
KCM Consultants4 min - KCM Guide
KCM Guide
Pillar One & Pillar Two — Strengthening the Foundation
An overview of KCM commentary on Pillar One, Pillar Two and UAE top-up tax, with current country positions requiring separate checks.
KCM Consultants5 min - KCM Guide
KCM Guide
Financial Due Diligence — Deal Maker or Deal Breaker?
End-to-end framework for M&A due diligence — quality of earnings, working capital, net debt analysis.
KCM Consultants3 min 
KCM LensKCM Lens
EV Series — Vol. 1: OEMs
A summary of KCM Lens on EV manufacturers, historical market figures and incentive schemes, with current-source limitations.
KCM Consultants3 min
KCM LensKCM Lens
EV Series — Vol. 2: Battery Manufacturers
A summary of KCM Lens on EV battery and cell manufacturing, technology, supply chains and cost-analysis questions.
KCM Consultants2 min
KCM LensKCM Lens
EV Series — Vol. 3: Battery Recyclers
A summary of KCM Lens on battery recycling, technologies, economics and EPR topics, with current legal requirements requiring verification.
KCM Consultants2 min
KCM LensKCM Lens
Semiconductor Series — Vol. 1
A summary of KCM Lens on chip design, architectures, EDA tools and historical industry outlook figures.
KCM Consultants4 min
KCM HeirloomKCM Heirloom
Lights, Camera, Will — Video Wills in India
KCM commentary on recording will execution, evidentiary questions and practical considerations, with Indian legal authorities requiring verification.
KCM Consultants3 min
KCM HeirloomKCM Heirloom
Who Will You Trust? — Appointing Fiduciaries
Choosing trustees, executors, and guardians — key parameters and pitfalls to avoid.
KCM Consultants2 min
KCM HeirloomKCM Heirloom
Thou Shalt Not Fight! — No Contest Clauses in Wills
KCM commentary on no-contest clauses, drafting considerations and limitations, with enforceability requiring a legal review.
KCM Consultants3 min
KCM HeirloomKCM Heirloom
From Legacy to Leadership — Family Council
How family councils work — membership, decision-making, dispute resolution, and the Shah family case study.
KCM Consultants3 min
KCM HeirloomKCM Heirloom
SHAping Governance — Shareholders’ Agreements in Family Businesses
Shareholders agreements in family businesses: governance terms, exit arrangements and questions arising before an IPO.
KCM Consultants4 min
KCM HeirloomKCM Heirloom
Guide on Private Trusts
An overview of KCM commentary on private trusts, family governance and succession, with country-specific legal and tax limitations.
KCM Consultants6 min