Structuring Group Entities Across Jurisdictions — The Key to Global Efficiency

Overview: As businesses expand regionally and globally, structuring group entities effectively becomes essential for tax efficiency, operational clarity, and banking simplicity. In the UAE context, global structuring must balance compliance with flexibility while maintaining a clear flow of control and funding.

Strategic Considerations

• Evaluate where holding companies should reside based on double taxation treaties, reputation, and administrative ease.
• Align group capitalization and intercompany funding structures with commercial realities.
• Consider currency exposure, repatriation routes, and banking system compatibility when deciding jurisdictions.
• Maintain clear shareholder agreements and governance frameworks.

Compliance and Reporting Requirements

• Observe Economic Substance Regulations (ESR) and maintain adequate local substance.
• File Country-by-Country (CbC) reports where applicable.
• Ensure FATCA and CRS obligations are met for transparency.
• Maintain consolidated financial statements with IFRS compliance across all entities.

Operational Benefits of Proper Structuring

• Simplifies group reporting and decision-making.
• Enhances access to financing and banking relationships.
• Reduces duplication of costs and inefficiencies across jurisdictions.
• Mitigates cross-border tax disputes and regulatory risks.

How Univia Can Help

Univia Global Consultancy provides advisory services for cross-border structuring, jurisdiction selection, and entity rationalization. We help you build a framework that balances compliance, control, and commercial success.