Guide to UAE Corporate Tax

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   GUIDE TO UAE CORPORATE TAX

   
   

The Guide to UAE Corporate Tax (3rd Edition, 2024) by CA Avinash Gupta, CA Naveen Sharma, and CA Uttam Patel is a detailed and practical handbook on the newly implemented UAE Corporate Tax regime. Designed for businesses, tax professionals, and consultants operating in or with the United Arab Emirates, this edition provides a complete understanding of the legislative framework, compliance requirements, and strategic planning opportunities under the UAE’s federal corporate tax law.

Updated to reflect the latest notifications, Cabinet and Ministerial Decisions, and administrative guidelines issued up to 2024, this book offers a section-by-section commentary with real-world applicability.

The content includes:

• Overview and objectives of the UAE Corporate Tax regime

• Key definitions and scope of applicability, including free zone entities and mainland businesses

• Tax residency rules for individuals and entities

• Determination of taxable income and exempt income categories

• Transfer pricing provisions and documentation requirements

• Treatment of related party transactions and connected persons

• Rules for foreign tax credits and avoidance of double taxation

• Corporate restructuring, mergers, and group relief provisions

• Anti-avoidance measures and penalties for non-compliance

• Industry-specific provisions, including banking, real estate, and oil & gas

• Filing procedures, payment timelines, and record-keeping obligations

• Comparative insights with GCC and global corporate tax regimes

• Practical compliance checklists and tax planning strategies

This edition is essential for:

• Corporate tax teams in UAE-based and multinational companies

• Chartered accountants, tax advisors, and legal practitioners

• Entrepreneurs, start-ups, and SMEs establishing operations in the UAE

• Investors and foreign companies evaluating UAE as a business destination

With its blend of legal interpretation, procedural clarity, and strategic guidance, the Guide to UAE Corporate Tax equips professionals to navigate this evolving tax landscape confidently and in full compliance.