Guide to UAE Corporate Tax

This Guide is invaluable for professionals of UAE Corporate Tax seeking to grasp tax laws through practical examples and case studies. The authors have meticulously simplified the complexities of tax legislation, integrating international experiences into a cohesive framework. Organized into chapters, the book consolidates provisions and explores their interplay, offering readers a comprehensive understanding in clear language. Key topics covered include:

• Fundamentals of taxation ² Taxation of Free Zone Entities
• Taxation of Natural Persons ² Exempt entities and qualification criteria
• Transfer Pricing regulations and legal insights
• Tax Grouping provisions
• Income computation methodologies
• Loss offsetting strategies and practical applications
• Deduction limitations and special provisions ² International Taxation and non-resident taxation, including POEM
• General Anti-Abuse Rules (GAARs) Throughout the book, references from FTA guides and global literature enhance clarity, while all examples published by the FTA up to July 1, 2024, are incorporated