Fundamentals of UAE Corporate Tax
The definitive guide to the UAE's new Corporate Tax regime.
Coherent and reader-friendly framework
One of the book's key strengths lies in its ability to synthesize a complex and evolving body of tax rules into a coherent and reader-friendly framework. Across 23 chapters, this book presents UAE Corporate Tax as an integrated legal system rather than a collection of isolated rules.
Written by Practitioners
Authored by Halil Erdem, Thomas Vanhee and Giorgio Beretta, with contributions from leading academics and practitioners with extensive experience in taxation, the book combines doctrinal analysis, practical examples, and comparative insights to explain not only the legislation itself, but also the principles and policy considerations that underpin it.
For professionals and students
Designed as a textbook for university programmes and professional tax courses, this volume is also a valuable reference for experienced practitioners advising clients or conducting business in the UAE. For students, recent graduates and young professionals, it provides a solid foundation for launching a career in taxation. Bridging academic rigour with practical relevance, Fundamentals of UAE Corporate Tax is an essential resource for anyone seeking to understand and apply the UAE Corporate Tax regime.
“The Fundamentals of UAE Corporate Tax is a practical and well-structured resource that makes the UAE Corporate Tax framework easier to understand and apply. It strikes a strong balance between technical accuracy and practical interpretation, making it a valuable reference for tax professionals, finance teams, and anyone seeking a solid understanding of the UAE Corporate Tax regime.”
Nour Ali
Tax Supervisor, Halliburton
“UAE Corporate Tax has developed considerably in a relatively short period of time, and navigating the rules in practice is not always straightforward. Fundamentals of UAE Corporate Tax does an excellent job of explaining the regime clearly while retaining the technical detail practitioners need. A practical and valuable reference for anyone working in this area.”
Nassim Tanouti
SVP Head of Tax Mashreq