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The UAE Tax Case Study. Potential to have a first Corporate Tax Period beginning in November 2024

In this case study we look into first Corporate Tax period issue. This is not that simple because the UAE Regulation doesn't have it, in contrast with other Gulf jurisdiction. For those taxpayers who had been set up before 1 of June 2023, this...

The UAE Case Study: Zero VAT rate and short-term presence

We elaborate on some controversial issues pertinent to the short-term presence of the Recipient of a Service in the UAE. How could presence of 1.5 months not exceed the threshold of 1 month? Read more in the article of Andrey Nikonov and Maria...

The UAE Tax Case Study: A Share Premium and Corporate Tax in the UAE

A share premium in the UAE mainland and a free zone is researched in this study. There is no special rule to deal with it in the Corporate Tax Law. Neither is there any direct guidance from either the FTA or the Minister of Finance. International...

The UAE Tax Case Study. Foreign Investment Fund: tax treatment in the UAE

Investment funds in the UAE may be exempt from the Corporate Income tax. This study focuses on the taxation of UAE investments in foreign investment funds. Funds may be structured as companies or partnerships. This affects their investors. ...

The UAE Tax Case Study: Procurement from any Free Zone vs Distribution from a designated zone

A resale from a free_zone is zero-rated only if this zone is designated. This case study illustrates that alternatives exist where a designated zone is not required. A regular zone works as well. Moreover, this alternative covers services, ...

The UAE Tax Case Study: Intra-Group Interest-Baring loans, tax and related legal issues

Intra-group loans are widespread all over the world. Tax rules require taxing interest Arm's Length. But does the provision of a loan require a special financial license? Do you need to expand your trading or other license? How the UAE federal...

The UAE Tax Case Study: A bank-managed portfolio and the 0% Corporate Tax Rate

A company is operating in a UAE free zone. Upon agreement with a bank, the latter invests in shares and other securities on behalf of the Company to earn income associated with the holding and sale of these securities. Does income earned...

Case Study: Exemption and the 0% Cor-porate Tax Rate – Interplay

Some details related to de minimis in UAE Corporate Taxation has been addressed in this Case Study. Read more in the article of Andrey Nikonov and Maria Nikonova.

Case Study: Full Time employees only to benefit 0% Corporate Tax Rate?

Recent UAE Cabinet Decision introduced full employment as feature for adequate substance, requiring to enjoy 0% Corporate Tax rate in the UAE free zones. This is illustrated in the case study. Read more in the article of Andrey...