PTG Consultant LLC, Ghazanfar Hussain UAE CFC Rules and Foreign SPV Structures: Corporate Tax Risks for UAE Businesses In brief UAE CFC Rules are a key consideration for UAE businesses, holding companies, family offices and free zone entities with foreign subsidiaries, foreign branches or Special Purpose Vehicles. A C... CFC rules Effective Management and Control Foreign Tax Credit GAAR Participation Exemption Transfer pricing UAE Corporate Tax compliance review foreign SPV global tax structure international holding company