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Understanding Transfer Pricing
- 21.02.2024
- Posted by: Uwe Hohmann
- Categories: Dubai, Middle East
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The introduction of transfer pricing regulations in the UAE highlights the need for companies to ensure transactions between entities are conducted at arm’s length, aiming for transparency and compliance in international business operations.
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UAE Corporate Tax: Key Rules for Unincorporated Partnership Registration and Profit Sharing
- 08.01.2024
- Posted by: Uwe Hohmann
- Categories: Dubai, Tax
The UAE Corporate Tax Law mandates unincorporated partnerships to appoint an ‘Authorized Partner’ for tax obligations, offering an option to be treated as a Taxable Person under certain conditions.
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UAE Corporate Tax Law: Updates on Free Zone Regulations
- 21.12.2023
- Posted by: Uwe Hohmann
- Categories: Dubai, Tax
The UAE’s latest legislative changes bring important updates to Free Zone rules under the Corporate Tax law, particularly affecting the financial services sector.
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Navigating Intra-Group Loans – Transfer Pricing Rule in the UAE
- 04.11.2023
- Posted by: Uwe Hohmann
- Categories: Dubai, Tax
Navigating intra-group loans in the UAE requires understanding transfer pricing rules, ensuring arm’s length pricing, analyzing credit ratings, considering the benefits of group affiliation, and benchmarking against third-party loans to achieve compliance under the Corporate Tax Regime.
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Tax Planning in the UAE under the Corporate Income Tax Regime
- 31.10.2023
- Posted by: Omar Sami
- Categories: Dubai, Tax
The CIT regime in the UAE reshapes the tax landscape, introducing a 9% rate for incomes over AED 375,000 and offering various provisions and exemptions that businesses should strategically navigate to ensure compliance and optimize profitability.
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Taxable Non-Resident Persons in the UAE
- 27.10.2023
- Posted by: Uwe Hohmann
- Categories: Accounting, Dubai, Tax
The United Arab Emirates (UAE) has implemented a Corporate Tax regime for non-resident individuals and entities, subjecting them to taxation based on specific criteria for their presence and income sourced within the UAE.
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UAE Corporate Tax Regime – Exempt Income: Dividends and Participation Exemption
- 26.10.2023
- Posted by: Derya Bandak
- Categories: Accounting, Dubai, Tax
The UAE’s corporate tax regime offers tax exemptions on dividends and participation interests to prevent double taxation, with specific criteria and tests to ensure eligibility.
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Interest Deductions in the UAE Corporate Tax
- 19.10.2023
- Posted by: Malavika Kolera
- Categories: Accounting, Dubai, Tax
The Federal Decree Law No. 47 of 2022 outlines provisions for interest expenditure deductions, allowing up to 30% of the EBITDA with exceptions for net interest below AED 12 million, specific rules for related party transactions, and exceptions if no corporate tax advantage is sought.
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Understanding the Tax Loss Provisions in the UAE
- 13.10.2023
- Posted by: Malavika Kolera
- Categories: Dubai, Tax
Federal Decree Law No. 47 of 2022 introduces key changes in UAE’s tax landscape, allowing businesses to adjust previous year’s tax losses against subsequent tax periods, with specific conditions for offset and transfer.
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UAE Corporate Tax and IFRS Compliance: A Guide to Financial Reporting
- 09.10.2023
- Posted by: Malavika Kolera
- Categories: Accounting, Dubai, Tax
The Federal Decree Law No. 47 of 2022 in the UAE necessitates that Taxable Persons adhere to IFRS, placing heightened importance on IAS 12 for effective tax accounting and compliance.
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