Research and experimental development on natural sciences and engineering

ISIC 7210 constitutes a Qualifying Activity under R&D provisions. Forensic audit focus is on the 'Nexus Ratio' calculation; specifically, ensuring that outsourced R&D to foreign or related parties is excluded from the numerator of the qualifying expenditure fraction to prevent artificial inflation of 0% tax benefits.

Audit Red Flag

Commingling of R&D service fees with IP royalties without distinct cost-center accounting for 'Qualifying Expenditure' ratios.

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.