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Welcome to UAE CT FAQs! :wave:
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0
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100
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September 7, 2024
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Do taxpayers need to consider whether intra-group loan arrangements are at arm's length?
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3
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101
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December 30, 2024
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A Guide on Manpower vs. Visa Facilitation Services: Public Clarification No. 38
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0
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54
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November 13, 2024
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What is the Master File & Local File and what are the thresholds prescribed?
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1
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67
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September 10, 2024
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What is CbCR and what are the thresholds prescribed?
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1
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49
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September 10, 2024
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Do the services provided by one or more Group entities to other entities of the Group need to be at Arm’s Length (Intra-group services)?
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1
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58
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September 10, 2024
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What are the Transfer Pricing Rules?
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1
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45
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September 7, 2024
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On whom is the burden of proof to prove the results of transactions?
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1
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36
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September 10, 2024
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Who are considered as Connected Persons?
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1
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54
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September 7, 2024
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What is transfer pricing documentation?
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1
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24
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September 10, 2024
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What details/ information are to be provided in transfer pricing disclosure form and by when?
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1
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28
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September 10, 2024
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Who can initiate the transfer pricing adjustments?
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1
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39
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September 10, 2024
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A Guide on Estate Succession for Non-Muslim Expatriates in the UAE
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0
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26
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November 6, 2024
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A Guide: How can UAE's General Anti-Abuse Rules Impact Your Business?
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0
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19
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November 6, 2024
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A guide on UAE’s General Anti-Abuse Rules (GAAR)
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0
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33
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October 29, 2024
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Guide on VAT Penalties and Fines in UAE
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0
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34
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October 29, 2024
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The Complete Guide on Corporate Tax Refund
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0
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26
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September 10, 2024
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Guide on Treatment of Unrealized Gains and Losses Under UAE Corporate Tax
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0
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45
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September 10, 2024
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Guide on UAE Corporate Tax Group
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0
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28
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September 10, 2024
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Comprehensive Guide on Corporate Tax Registration on EmaraTax
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0
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31
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September 7, 2024
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Guide to Non-Resident Person’s Nexus in UAE
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0
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26
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September 10, 2024
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Taxability of Foundations in UAE
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1
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45
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October 28, 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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57
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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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53
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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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93
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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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12
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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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11
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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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19
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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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11
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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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