With 9% corporate tax in force and Economic Substance Regulations (ESR) still biting, boards must align how value is created with where value is claimed—people, premises, decisions, and documentation. For Free Zone entities, the QFZP (Qualifying Free Zone Person) regime can reduce tax on qualifying income to 0% , but only if you meet tight conditions (income type, de-minimis rules, and anti-abuse safeguards) and can prove it with records. The facts to anchor your strategy
