# Tax.AI > AI-native corporate tax intelligence for the GCC. Figures come from verified engines that cite their law. Advisory memos are checked against those figures before release. The audit log is Merkle-sealed, with a public proof anyone can check. Tax.AI is based in Dubai, United Arab Emirates. Its platform is Titan by Tax.AI. ## Pages - [Services](https://taxai.agency/services): what is computed, by regime - [Titan by Tax.AI](https://taxai.agency/titan): the platform and its modules - [Insights](https://taxai.agency/insights): dated briefings on FTA and ZATCA positions - [About](https://taxai.agency/about) - [Contact](https://taxai.agency/contact): info@taxai.agency - [Brand kit](https://taxai.agency/brand): name, voice, colours and the claims the site makes ## Services - [UAE Corporate Tax](https://taxai.agency/services#uae-corporate-tax): Federal Decree-Law 47 of 2022: the 0% and 9% rates, Small Business Relief and the Qualifying Free Zone Person regime, computed deterministically. - [Digital Assets, Crypto & IP](https://taxai.agency/services#digital-assets): The UAE’s newest and hardest questions: the VAT and corporate-tax treatment of virtual assets, and the IP and intangibles that drive transfer pricing. We tax digital assets; we do not trade them. - [KSA Zakat, CIT & WHT](https://taxai.agency/services#ksa-zakat-cit): Saudi Zakat base and the CIT split on foreign ownership, plus withholding tax with treaty relief, grounded in ZATCA’s published regulations and guidelines. - [VAT Recovery & Adjustments](https://taxai.agency/services#vat): Not a rate calculator. The VAT positions that survive e-invoicing are the ones no invoice carries: how much input tax you may actually recover, and the capital-asset adjustments that run for up to ten years after the purchase. - [Transfer Pricing & Intangibles](https://taxai.agency/services#transfer-pricing): OECD-grounded arm’s-length analysis with a sharp focus on intangibles and IP — DEMPE functional characterization, intercompany transaction typing, and the Local / Master File documentation structure regulators expect. - [Pillar Two & DMTT](https://taxai.agency/services#pillar-two): GloBE / Domestic Minimum Top-up Tax exposure for in-scope MNE groups — the OECD’s response to taxing the digital, intangible-heavy economy — with CbCR safe-harbour routing. - [E-Invoicing & Compliance Ops](https://taxai.agency/services#e-invoicing): UAE e-invoicing mandate scoping and ZATCA FATOORA invoice checks, plus the operational layer: deadlines, penalty projection and audit-ready evidence. ## Briefings - [Small Business Relief runs to 2029 now — but MNE members still never qualified](https://taxai.agency/insights/small-business-relief-2029-mne-exclusion) (2026-08-07, UAE · Relief): If you planned an exit to standard rates for FY2027, re-run it. The cliff moved; the exclusions did not. - [QFZP de-minimis: the 5%-or-AED 5M trap is a whole-period cliff](https://taxai.agency/insights/qfzp-de-minimis-whole-period-cliff) (2026-06-11, UAE · Corporate Tax): Track non-qualifying revenue through the year, not at year-end. Model the breach before it happens. - [ZATCA Phase 2 is now a buyer’s problem: input VAT denied on non-cleared invoices](https://taxai.agency/insights/zatca-phase-2-input-vat-non-cleared-invoices) (2026-06-11, KSA · E-Invoicing): Make Phase-2 compliance a supplier-contract condition and check clearance at receipt. - [KSA transfer pricing: above SAR 6M of related-party transactions, the files are mandatory](https://taxai.agency/insights/ksa-tp-documentation-threshold-penalty) (2026-06-11, KSA · Transfer Pricing): Documentation is risk management even when your pricing is perfect. - [The UAE DMTT is here — and your CbCR data quality is the safe harbour](https://taxai.agency/insights/dmtt-cbcr-safe-harbour-data-quality) (2026-06-11, MNE · Pillar Two): Treat CbCR as a computation input now, not a filing afterthought. ## Machine-readable - [RSS feed](https://taxai.agency/insights/feed.xml) - [Brand kit JSON](https://taxai.agency/brand-kit.json) - [Sitemap](https://taxai.agency/sitemap.xml)