The UAE Tax Case Study. VAT on providing advertising space in social media platforms

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In this study, we delve into VAT issues related to e-advertisements, using social media ad platforms to demonstrate the case. The focus is on applying the place of use and enjoyment rule. As usual, we utilize international case law and administrative practices to address gaps in local guidance. Read more in the article of Andrey Nikonov, Senior Partner, and Maria Nikonova, Partner.