Corporate Tax Guide on Taxation of Foreign Source Income from the Federal Tax Authority includes critical measures for businesses and individuals with cross-border activities, detailing tax liabilities and exemptions.

The UAE’s Corporate Tax exemption framework, outlined in Article 10 of the CT General Guide, specifies various entities eligible for exemption, underlining the nation’s commitment to fostering economic growth and social welfare.

The Federal Supreme Court’s judgment clarified that the local law does not restrict or specify the federal law issued by the federal authorities; rather, they operate within a framework of legislative integration and synergy.

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.

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.