|
Welcome to UAE CT FAQs! :wave:
|
|
0
|
99
|
September 7, 2024
|
|
Do taxpayers need to consider whether intra-group loan arrangements are at arm's length?
|
|
3
|
93
|
December 30, 2024
|
|
A Guide on Manpower vs. Visa Facilitation Services: Public Clarification No. 38
|
|
0
|
54
|
November 13, 2024
|
|
What is the Master File & Local File and what are the thresholds prescribed?
|
|
1
|
63
|
September 10, 2024
|
|
What is CbCR and what are the thresholds prescribed?
|
|
1
|
46
|
September 10, 2024
|
|
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)?
|
|
1
|
55
|
September 10, 2024
|
|
What are the Transfer Pricing Rules?
|
|
1
|
41
|
September 7, 2024
|
|
On whom is the burden of proof to prove the results of transactions?
|
|
1
|
30
|
September 10, 2024
|
|
Who are considered as Connected Persons?
|
|
1
|
52
|
September 7, 2024
|
|
What is transfer pricing documentation?
|
|
1
|
24
|
September 10, 2024
|
|
What details/ information are to be provided in transfer pricing disclosure form and by when?
|
|
1
|
27
|
September 10, 2024
|
|
Who can initiate the transfer pricing adjustments?
|
|
1
|
38
|
September 10, 2024
|
|
A Guide on Estate Succession for Non-Muslim Expatriates in the UAE
|
|
0
|
26
|
November 6, 2024
|
|
A Guide: How can UAE's General Anti-Abuse Rules Impact Your Business?
|
|
0
|
19
|
November 6, 2024
|
|
A guide on UAE’s General Anti-Abuse Rules (GAAR)
|
|
0
|
29
|
October 29, 2024
|
|
Guide on VAT Penalties and Fines in UAE
|
|
0
|
31
|
October 29, 2024
|
|
The Complete Guide on Corporate Tax Refund
|
|
0
|
26
|
September 10, 2024
|
|
Guide on Treatment of Unrealized Gains and Losses Under UAE Corporate Tax
|
|
0
|
39
|
September 10, 2024
|
|
Guide on UAE Corporate Tax Group
|
|
0
|
26
|
September 10, 2024
|
|
Comprehensive Guide on Corporate Tax Registration on EmaraTax
|
|
0
|
28
|
September 7, 2024
|
|
Guide to Non-Resident Person’s Nexus in UAE
|
|
0
|
25
|
September 10, 2024
|
|
Taxability of Foundations in UAE
|
|
1
|
45
|
October 28, 2024
|
|
What is the deductibility of salary or bonus paid to directors or officers of the company under UAE Corporate Tax laws?
|
|
0
|
55
|
October 9, 2024
|
|
What is the deductibility of Bad debts and write-off under UAE Corporate Tax laws?
|
|
0
|
51
|
October 9, 2024
|
|
What are considered as non-deductible expenses under UAE Corporate Tax laws?
|
|
0
|
92
|
October 9, 2024
|
|
Can pre-incorporation expenses be deducted for tax purposes?
|
|
0
|
12
|
October 9, 2024
|
|
What is the treatment of expenditure incurred for more than one purpose?
|
|
0
|
9
|
October 9, 2024
|
|
Does the FPE exemption apply to all Foreign Permanent Establishments?
|
|
0
|
17
|
October 9, 2024
|
|
What items are excluded from Taxable Income under the FPE exemption?
|
|
0
|
10
|
October 9, 2024
|
|
What is the Foreign Permanent Establishment (FPE) exemption?
|
|
0
|
11
|
October 9, 2024
|