The Abu Dhabi Global Market (ADGM) has emerged as one of the leading international financial centres in the region, attracting businesses from across the globe. As the UAE continues to strengthen its corporate governance and tax frameworks, companies incorporated in ADGM are required to comply with detailed financial statement and audit obligations. These requirements are especially important for entities classified as Qualifying Free Zone Persons (QFZPs) under the UAE Corporate Tax Law, which allows them to benefit from a 0% corporate tax rate on qualifying income if conditions are met.
