Disclaimer

Effective date: 16 July 2026

The information published on ca-bhargava.com (the “Site”) by BSAB
LLC is provided for general guidance and informational purposes only.
It is not intended to be, and should not be relied upon as, tax, legal,
accounting, or other professional advice.

General information only

Nothing on the Site — including our insights, articles, service
descriptions, training material, and any commentary on UAE Corporate Tax,
Transfer Pricing, Pillar Two, Free Zone regimes, or cross-border taxation —
constitutes advice on which you should act without obtaining specific
professional guidance for your particular facts and circumstances.

No engagement without a letter of engagement

Reading the Site, submitting an enquiry, or corresponding with us does not
create a client or advisory relationship. BSAB LLC accepts professional
responsibility only under a signed letter of engagement that defines the
agreed scope of work.

Accuracy and currency

Tax legislation, regulatory guidance, and administrative practice — in the
UAE and internationally — evolve continually. While we take reasonable care
to ensure our content is accurate at the time of publication, we make no
representation or warranty that it is complete, current, or free from error,
and we are under no obligation to update it. Positions taken by the UAE
Federal Tax Authority, the OECD, or other authorities may differ from views
expressed on the Site.

Forward-looking statements

Commentary on anticipated or proposed developments (for example, “Why now —
2026” material and readiness guidance) reflects our interpretation at the
time of writing and is inherently subject to change as final rules and
guidance are issued.

No liability

To the fullest extent permitted by law, BSAB LLC disclaims all liability for
any loss or damage arising from any action taken or not taken in reliance on
the content of the Site. Any reliance you place on such content is strictly
at your own risk.

External links

Links to third-party resources are provided for convenience only. BSAB LLC
does not endorse and is not responsible for the content or accuracy of any
external site.

For advice tailored to your situation, please contact us at
sbhargava@ca-bhargava.com to discuss a scoped engagement.