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UAE Corporate Tax

Luthra Corporate Advisors > UAE Corporate Tax

Overview of Free Zone Person in Relation to Activity of Distribution of Goods or Materials in or From a Designated Zone

Free Zones are an integral part of the UAE economy and play a crucial role in driving economic growth of ...

Offshore Companies in the United Arab Emirates: A Comprehensive Overview

The United Arab Emirates (UAE) offers a compelling environment for international business through its establishment of Offshore Companies. These entities ...

FAQ’s Taxation of Individual under UAE Corporate Tax Law

Frequently Asked Questions Q1. When is an individual required to register for Corporate Tax? Ans- An individual is required to ...

Qualified Free Zone Person subject to Zero Rate UAE Corporate Tax

As per the Article 18 of Federal Decree Law No. (47) Of 2022 of UAE Tax Legislation read with Ministerial ...

TAX & OTHER REGULATORY PROVISIONS IN UAE

TAX & OTHER REGULATORY PROVISIONS IN UAE To view PDF- Click Here ...

Permanent Establishment In The Context Of UAE Corporate Tax Law

Permanent establishment (PE) is a critical concept in international tax law that determines the taxable presence of a foreign entity ...

UAE Tax Residency Regulations As Applicable To An Individual

UAE Government first introduced Tax Residency regulations in November 2022 vide cabinet Decision No. 85 of 2022 which laid down ...

UAE MOF Issues Ministerial Decision Re Transfer Pricing Under UAE Corporate Tax

The UAE Corporate Tax becomes applicable from 1st June, 2023 promulgated vide Legislature Federal DecreeLaw No. 47 of 2022 The ...

Individuals To Be Subjected To UAE Corporate Tax For Business Income If Turnover Exceeds DH One Million

Ministry of Finance issued Cabinet decision no. (49) 0f 2023 on 17th May 2023 specifying the applicability of Corporate Tax ...

MOF Issues Three Ministerial Decision Concerning Accounting Standard, Private Pension Fund And Participation Interest

The UAE Ministry of Finance, on 23rd May, 2023, issued three Ministerial Decisions concerning Accounting Standards to be adopted, conditions ...

MOF Issues Three Ministerial Decisions Concerning Tax Group, Interest Deduction Limit And Unincorporated Partnership, Foreign Partnership And Family Foundation

The UAE Ministry of Finance, on 29th May 2023, issued three Ministerial Decisions concerning tax group, interest deduction limit and ...

MOF Issues Three Ministerial Decisions Concerning Transfers Within A Qualifying Group, Business Restructuring Relief And General Rules For Determining Taxable Income

The UAE Ministry of Finance, on 30th May 2023, issued three Ministerial Decisions concerning transfers within a qualifying group, business ...

Cabinet Decision Concerning The Determination Of A Non-Resident Juridical Person’s Nexus In The State In Respect Of Immovable Property

The UAE Govt. on 05th June 2023, issued a cabinet decision concerning the determination of a non-resident juridical person’s nexus ...

Detailed Analysis of UAE Corporate Tax

The Government of UAE announced on 31st January 2022 that UAE would be promulgating legislation for levying federal Corporate Tax ...

Economic Substance Regulation In The UAE

Economic Substance Regulation in the UAE is basically derived from the inclusive framework on BEPS Action 5 of OECD which ...