|
About the Deductions & Exemptions category
|
|
0
|
14
|
October 9, 2024
|
|
What is the deductibility of salary or bonus paid to directors or officers of the company under UAE Corporate Tax laws?
|
|
0
|
52
|
October 9, 2024
|
|
What is the deductibility of Bad debts and write-off under UAE Corporate Tax laws?
|
|
0
|
41
|
October 9, 2024
|
|
What are considered as non-deductible expenses under UAE Corporate Tax laws?
|
|
0
|
84
|
October 9, 2024
|
|
Can pre-incorporation expenses be deducted for tax purposes?
|
|
0
|
11
|
October 9, 2024
|
|
What is the treatment of expenditure incurred for more than one purpose?
|
|
0
|
6
|
October 9, 2024
|
|
Does the FPE exemption apply to all Foreign Permanent Establishments?
|
|
0
|
11
|
October 9, 2024
|
|
What items are excluded from Taxable Income under the FPE exemption?
|
|
0
|
6
|
October 9, 2024
|
|
What is the Foreign Permanent Establishment (FPE) exemption?
|
|
0
|
9
|
October 9, 2024
|
|
What expenditure is not deductible when determining Taxable Income related to a Participating Interest?
|
|
0
|
8
|
October 9, 2024
|
|
What types of income and gains are exempt from Corporate Tax if derived from a Participating Interest?
|
|
0
|
6
|
October 9, 2024
|
|
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?
|
|
0
|
4
|
October 9, 2024
|
|
Are dividends or profit distributions deductible expenses?
|
|
0
|
16
|
October 9, 2024
|
|
Are Entertainment expenditure incurred for employees fully deductible under corporate tax law?
|
|
0
|
20
|
October 9, 2024
|
|
What types of entertainment expenses are covered under Article 32 and are their disallowances under Corporate Tax law
|
|
0
|
24
|
October 9, 2024
|
|
Can a Taxable Person claim a deduction for interest expenditure transaction with a Related Party?
|
|
0
|
17
|
October 9, 2024
|
|
What is the specific interest deduction rule?
|
|
0
|
44
|
October 9, 2024
|
|
Whether all exempt persons are completely free from interest capping rules?
|
|
0
|
3
|
October 9, 2024
|
|
Which financial instruments are affected by the General Interest Deduction Limitation Rule?
|
|
0
|
5
|
October 9, 2024
|
|
What is included under the definition of interest?
|
|
0
|
7
|
October 9, 2024
|
|
How the Net Interest Expenditure is calculated under the UAE Corporate Tax law:
|
|
0
|
9
|
October 9, 2024
|
|
Are there any exclusions when calculating EBITDA for the General Interest Deduction Limitation Rule?
|
|
0
|
14
|
October 9, 2024
|
|
What is EBITDA in the context of UAE Corporate Tax?
|
|
0
|
24
|
October 9, 2024
|
|
To which entities general interest deduction limitation rule is not applicable?
|
|
0
|
7
|
October 9, 2024
|
|
How is the AED 12 million threshold adjusted if the tax period is more or less than 12 months?
|
|
0
|
4
|
October 9, 2024
|
|
When does the General Interest Deduction Limitation Rule apply?
|
|
0
|
15
|
October 9, 2024
|
|
What is the De Minimis Net Interest Expenditure threshold under UAE Corporate Tax laws?
|
|
0
|
9
|
October 9, 2024
|
|
Are there any restrictions on interest deductions for loans obtained from related parties?
|
|
0
|
17
|
October 9, 2024
|
|
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?
|
|
0
|
11
|
October 9, 2024
|
|
What is the maximum allowable interest deduction under UAE Corporate Tax Law?
|
|
0
|
22
|
October 9, 2024
|