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About the Deductions & Exemptions category
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0
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14
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October 9, 2024
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What is the deductibility of salary or bonus paid to directors or officers of the company under UAE Corporate Tax laws?
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0
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59
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October 9, 2024
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What is the deductibility of Bad debts and write-off under UAE Corporate Tax laws?
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0
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56
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October 9, 2024
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What are considered as non-deductible expenses under UAE Corporate Tax laws?
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0
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96
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October 9, 2024
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Can pre-incorporation expenses be deducted for tax purposes?
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0
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13
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October 9, 2024
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What is the treatment of expenditure incurred for more than one purpose?
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0
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13
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October 9, 2024
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Does the FPE exemption apply to all Foreign Permanent Establishments?
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0
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20
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October 9, 2024
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What items are excluded from Taxable Income under the FPE exemption?
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0
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14
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October 9, 2024
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What is the Foreign Permanent Establishment (FPE) exemption?
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0
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11
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October 9, 2024
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What expenditure is not deductible when determining Taxable Income related to a Participating Interest?
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0
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17
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October 9, 2024
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What types of income and gains are exempt from Corporate Tax if derived from a Participating Interest?
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0
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12
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October 9, 2024
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What is a Participating Interest in the context of UAE Corporate Tax and What are the conditions for a foreign juridical person to qualify as a Participation?
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0
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16
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October 9, 2024
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Are dividends or profit distributions deductible expenses?
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0
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16
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October 9, 2024
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Are Entertainment expenditure incurred for employees fully deductible under corporate tax law?
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0
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27
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October 9, 2024
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What types of entertainment expenses are covered under Article 32 and are their disallowances under Corporate Tax law
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0
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36
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October 9, 2024
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Can a Taxable Person claim a deduction for interest expenditure transaction with a Related Party?
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0
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37
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October 9, 2024
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What is the specific interest deduction rule?
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0
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44
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October 9, 2024
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Whether all exempt persons are completely free from interest capping rules?
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0
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14
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October 9, 2024
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Which financial instruments are affected by the General Interest Deduction Limitation Rule?
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0
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16
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October 9, 2024
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What is included under the definition of interest?
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0
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10
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October 9, 2024
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How the Net Interest Expenditure is calculated under the UAE Corporate Tax law:
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0
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17
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October 9, 2024
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Are there any exclusions when calculating EBITDA for the General Interest Deduction Limitation Rule?
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0
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28
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October 9, 2024
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What is EBITDA in the context of UAE Corporate Tax?
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0
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27
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October 9, 2024
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To which entities general interest deduction limitation rule is not applicable?
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0
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13
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October 9, 2024
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How is the AED 12 million threshold adjusted if the tax period is more or less than 12 months?
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0
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13
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October 9, 2024
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When does the General Interest Deduction Limitation Rule apply?
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0
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26
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October 9, 2024
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What is the De Minimis Net Interest Expenditure threshold under UAE Corporate Tax laws?
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0
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9
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October 9, 2024
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Are there any restrictions on interest deductions for loans obtained from related parties?
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0
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33
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October 9, 2024
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Can interest expenditure exceeding 30% of EBITDA be carried forward for future deduction? If yes, how long can a company carry forward excess interest expenditure?
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0
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21
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October 9, 2024
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What is the maximum allowable interest deduction under UAE Corporate Tax Law?
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0
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33
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October 9, 2024
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