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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 key aspects of the new UAE Corporate Tax Law for the benefit of its clients.

The first snippet which is being released is on GAAR – General Anti-Abuse Rule’. This is a significant provision in the Corporate Tax Law which is already effective as on date. Entities need to be aware in case of any changes being made to structure, related party transactions and other key elements to ensure that the purpose of the change is not solely / with an objective to gain tax advantage.

Please find enclosed our detailed note on the GAAR provision.

Download GAAR Provision [PDF]

Please feel free to contact us for any further clarification/impact assessment assignments.

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