Treatment of Unincorporated Partnerships under the UAE Corporate Tax Law
Partnerships are collaborative ventures involving entities such as companies and individuals engaged in investment management and business activities including joint […]
A Guide to Permanent Establishment Under Corporate Tax UAE
Corporate tax in UAE is a directly imposed tax on the annual profit or income of corporations and businesses. The
Domestic and Foreign Permanent Establishment
Permanent Establishment (PE) is an important concept in tax rules, which is based on the OECD Model Tax Convention for
UAE Corporate Tax Explained: 15% for Multinationals and Pillar Two Compliance
As the UAE prepared for its shift away from an economy of oil domination, the implementation of corporate tax UAE was unavoidable,
Understanding the Global Minimum Tax
The Global Minimum Tax and UAE Corporate Tax The global minimum tax, also known as the OECD 2 Pillar solution, is
Distribution of Goods or Materials as a Qualifying Activity
Distribution activities are recognized as a qualifying activity under the corporate tax UAE regulations. The latest guidelines on Corporate Tax in UAE Free Zones elaborate
Qualifying Public Benefit Entity in UAE
A qualifying public benefit entity is an organization founded by private individuals, public agencies, or both to carry out socially
How does Corporate Tax Apply to a Qualifying Public Benefit Entity?
According to the federal decree law no. 47 governing corporate tax in UAE, corporate tax will not apply to a “qualifying
corporate tax on Estate Sector Be Subjected to the UAE Tax Regime
The UAE Federal Corporate Tax on companies’ net profits will be effective in the UAE commencing from 1st June 2023, as
Treatment of Government Entities as a Single Taxable Person Under UAE Corporate Tax Law
The Corporate Tax Law in UAE stipulates the conditions that have to be met to treat the businesses and business