Fundamentals of UAE Corporate Tax (hardcover)
Fundamentals of UAE Corporate Tax hardcover
Fundamentals of UAE Corporate Tax is a comprehensive, systematic introduction to the Corporate Tax Law, its implementing Cabinet and Ministerial Decisions, and published FTA guidance, authored by Halil Erdem, Thomas Vanhee and Giorgio Beretta, with contributions from leading academics and practitioners.
Across 23 chapters, the book combines doctrinal analysis, practical examples and comparative insight, written in plain English and illustrated with diagrams, flowcharts, tables and worked examples. Designed as a textbook for university and professional tax courses, it is also a practical reference for practitioners advising on UAE corporate tax.
Specifications
Language: English
Binding: Hardcover
ISBN: 978-9948-646-82-2
Publisher: Tecklenborgh Publishing
Table of Contents
1. Introduction
2. Taxable Persons
3. Residence
4. Exempt Persons
5. Basis of Taxation
6. Exempt Income
7. Determination of Taxable Income
8. Losses
9. Calculating the Tax Liability
10. Qualifying Groups and Business Restructuring Relief
11. Tax Groups
12. Permanent Establishments
13. Transfer Pricing
14. International Tax
15. Withholding Tax
16. Free Zone Persons
17. Partnerships and Family Foundations
18. Small Business Relief
19. Penalties
20. Transitional Provisions
21. Dispute Resolution
22. Tax Agents
23. Corporate Tax Compliance
Annex A: UAE Double Tax Treaty Network
Annex B: Practical Tools
Annex C: Related Party and Transfer Pricing Checklist