|
Can Small business relief apply to each member separately or tax group as a whole?
|
|
1
|
12
|
September 10, 2024
|
|
Can exempt person or Qualifying Free Zone persons form a tax group?
|
|
0
|
2
|
September 23, 2024
|
|
Can parent Company change its financial year? Will this also affect other members as well?
|
|
0
|
3
|
September 23, 2024
|
|
Who will be responsible for the filing of the UAE CT and for payment of the UAE CT due once a Tax Group is formed?
|
|
1
|
9
|
September 10, 2024
|
|
Can members of the tax group transfer the shares within the group?
|
|
1
|
3
|
September 10, 2024
|
|
Can unincorporated partnerships form a tax group?
|
|
1
|
4
|
September 10, 2024
|
|
Can foreign entities be included in a Tax Group?
|
|
1
|
9
|
September 10, 2024
|
|
Can government entities form a tax group?
|
|
1
|
3
|
September 10, 2024
|
|
What are the conditions for transferring a Tax Loss within a Tax Group
|
|
1
|
2
|
September 10, 2024
|
|
What is a UAE Corporate Tax Group?
|
|
1
|
9
|
September 10, 2024
|
|
What happens if a parent company or subsidiary transfers its entire business to another group member and ceases to exist?
|
|
1
|
2
|
September 10, 2024
|
|
How are tax losses treated if the transferee joins a tax group after receiving losses from a Business Restructuring Relief transfer?
|
|
1
|
5
|
September 10, 2024
|
|
Can unutilized tax losses of a transferor under Business Restructuring Relief be transferred to the transferee?
|
|
1
|
4
|
September 10, 2024
|
|
What is business restructuring relief in the tax group?
|
|
1
|
4
|
September 10, 2024
|
|
Explain the treatment of unutilized loss where parent company of the tax group replaces by new parent company
|
|
1
|
3
|
September 10, 2024
|
|
What will be the scenario of unutilized tax losses if tax group ceases to exist?
|
|
1
|
2
|
September 10, 2024
|
|
What happens if pre-grouping tax losses exceed the taxable income of the tax group in a tax period?
|
|
1
|
2
|
September 10, 2024
|
|
What is the sequence of set off of unutilized losses within a tax group?
|
|
1
|
1
|
September 10, 2024
|
|
How does Unutilized accumulated losses of the tax group can be set off?
|
|
1
|
1
|
September 10, 2024
|
|
What is the maximum amount of losses that can be used to offset taxable income?
|
|
1
|
2
|
September 10, 2024
|
|
What are the restrictions on offsetting pre-grouping tax losses?
|
|
1
|
1
|
September 10, 2024
|
|
How does a tax group offset unutilized tax losses?
|
|
1
|
1
|
September 10, 2024
|
|
What happens to unutilized losses that cannot be offset within the 75% limit?
|
|
1
|
1
|
September 10, 2024
|
|
What is the maximum offset limit for losses in a UAE tax group? If a tax group has a taxable income of AED 10 million and unutilized brought forward losses of AED 20 million, how much of the losses can be offset?
|
|
1
|
1
|
September 10, 2024
|
|
What happens when a member of a tax group leaves the group within 2 years of transferring assets or liabilities to another group member?
|
|
1
|
2
|
September 10, 2024
|
|
If a transferor has a significant unrealized gain on an asset that is transferred to a qualifying group, how will this be treated in the transferee's taxable income?
|
|
1
|
1
|
September 10, 2024
|
|
When are arm's length provisions applied to Tax Groups?
|
|
1
|
1
|
September 10, 2024
|
|
Are all intra-group transactions eliminated? Provide some examples of it
|
|
1
|
2
|
September 10, 2024
|
|
How is the Taxable Income of a Tax Group calculated?
|
|
1
|
1
|
September 10, 2024
|
|
Who is responsible for reporting the Taxable Income of a Tax Group?
|
|
1
|
1
|
September 10, 2024
|