Corporate Tax on Individuals Clarified
Ministerial Decision No. 49 of 2023 specifies UAE Corporate Tax on Individuals – the Taxability of a Natural Person’s “Business” or “Business Activities”
Transfer Pricing Documentation Guidelines Released
Ministerial Decision No. 97 of 2023 specifies Transfer Pricing Documentation requirements Corporate Tax Law Provisions Taxable person with related party
Criteria for Audited Financial Statements for Corporate Tax announced
UAE Ministerial Decision No. 82 of 2023 specifies categories of Taxable Persons required to maintain Audited Financial Statements
Modality for Change in Corporate Tax Period Announced!
FTA has announced Decision no 5 of 2023 on Conditions for Change in Corporate Tax Period in UAE
MoF announces Corporate Tax Relief for Small Businesses
Small Business Relief – Positive Development! In order to support start-ups and other small or micro businesses, UAE Ministry of
Foreign Business Taxability | UAE Corporate Tax
The fourth snippet on UAE Corporate Tax is on “Foreign Business Taxability”. Overseas entities or foreign nationals doing business in the UAE may be subject to UAE corporate tax.
Taxable and Exempt Person | UAE Corporate Tax
The third snippet on UAE Corporate Tax is on “Taxable and Exempt Person”. To be subject to CT, a person needs to be Taxable Person and conducting business or business activities.
Tax Loss Relief and Transfer | UAE Corporate Tax
“Tax Loss Relief” and “Tax Loss Transfer” is the second snippet under UAE Corporate Tax
General Anti-Abuse Rule | UAE Corporate Tax
UAE Corporate Tax Law has been released on 9th December 2022. MCA is planning to release insights into the various
UAE Corporate Tax Decree Law Released
The UAE Federal Decree Law No 47 of 2022 on Taxation of Corporates and Business (Corporate Tax – CT) has been released on 9 Dec 2022. Refer key highlights.