Shamma Al Falahi

Shamma is a Partner and Head of the Tax Department, based in BSA LAW’s Dubai office.
She is well-versed in the UAE tax system; as a former Head of Tax Returns and Payments at the Federal Tax Authority, she was involved in daily tax operations and led a key section of the tax sector.

As Partner and Head of Tax at BSA LAW, she delivers practical, innovative tax solutions for multinational corporations, family offices, and high-net-worth individuals across the Middle East. Shamma’s expertise covers UAE corporate tax, VAT, excise, and transfer pricing, with a strong track record in both onshore and free-zone regimes. Previously, she served as Head of Tax Returns and Payments at the UAE Federal Tax Authority, where she gained unique insights into tax administration and policy.

Her recent work includes advising on cross-border structuring, permanent establishment risk, economic substance, and tax disputes. Notable matters include structuring international family offices, securing 0% tax rates for free zone entities, guiding insurance and shipping groups on compliance, and advising on digital assets and IP tax models. Shamma and her team provide end-to-end tax support, from compliance to complex advisory and dispute resolution.

She holds an MBA in Finance from the American University of Sharjah (AUS), as well as a Diploma in Corporate Tax and a GCC VAT Compliance Diploma from the Association of Taxation Technicians (ATT). Shamma is also a graduate of the Mohammed Bin Rashid Centre for Government Innovation, run by Cambridge Judge Business School in the UK.

SERVICES

• Tax

• Advised a UK professional services firm regarding the UAE corporate tax treatment of professional athletes, including prize money, foreign earnings, and endorsement deals. The analysis addressed the taxability of various income streams and the application of UAE tax law to international earnings and contracts.
• Advised a digital asset investment and advisory firm on the corporate tax implications of holding cryptocurrencies and the tax treatment of a future operating company in mainland UAE. The engagement included analysis of tax obligations for digital asset activities and structuring advice to ensure compliance with evolving UAE regulations.
• Advised an international energy and maritime group on the UAE tax implications of its corporate structure, focusing on eligibility for 0% Corporate Tax as a Qualifying Free Zone Person. The engagement included regulatory and licensing reviews, compliance guidance, and risk mitigation strategies to optimize the group’s tax position.
• Supported a global shipping and logistics group with tax compliance and restructuring of its UAE entities. The work included handling tax authority audits, providing ongoing advisory services, and assisting in the restructuring of the group.
• Assisted a major agricultural commodities trading company in determining the corporate tax treatment of its trading and brokerage activities in the UAE. The matter involved regulatory analysis to assess eligibility for Free Zone tax incentives, engagement with the Federal Tax Authority for clarification, and strategic advice on compliance and tax efficiency.
• Provided comprehensive tax advisory to a leading international insurance brokerage regarding the relocation of an employee to the UAE. The engagement covered personal and corporate tax implications, residency status, potential creation of a Permanent Establishment, and structuring recommendations to ensure compliance with both jurisdiction tax regimes.
• Advised a high-net-worth client operating a Single-Family Office on the tax and regulatory implications of their UAE-based entities. The work included optimizing the corporate structure for tax efficiency, assessing Permanent Establishment risks, and evaluating eligibility for preferential tax status in UAE Free Zones.

• MBA in Finance, American University of Sharjah (AUS)
• Diploma in Corporate Tax, Association of Taxation Technicians (ATT)
• GCC VAT Compliance Diploma, Association of Taxation Technicians (ATT)
• Graduate, Mohammed Bin Rashid Centre for Government Innovation – Cambridge Judge Business School, UK