# Latest **URL:** https://uaectfaqs.com/latest.md [Latest](https://uaectfaqs.com/latest.md) · [Categories](https://uaectfaqs.com/categories.md) · [Tags](https://uaectfaqs.com/tags.md) --- ## [Welcome to UAE CT FAQs! 👋](https://uaectfaqs.com/t/welcome-to-uae-ct-faqs/5)
**Author:** [@system](https://uaectfaqs.com/u/system)\ **Replies:** 0\ **Last updated:** [September 7, 2024, 8:08am UTC](https://uaectfaqs.com/t/welcome-to-uae-ct-faqs/5 "2024-09-07T08:08:23Z")
We are so glad you joined us. UAE CT FAQs Unlock answers to all your UAE corporate tax questions right here! Here are some things you can do to get started: :speaking\_head: Introduce yourself by adding your picture … --- ## [Do taxpayers need to consider whether intra-group loan arrangements are at arm's length?](https://uaectfaqs.com/t/do-taxpayers-need-to-consider-whether-intra-group-loan-arrangements-are-at-arms-length/40)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 3\ **Last updated:** [December 30, 2024, 4:52am UTC](https://uaectfaqs.com/t/do-taxpayers-need-to-consider-whether-intra-group-loan-arrangements-are-at-arms-length/40 "2024-12-30T04:52:54Z")
Do taxpayers need to consider whether intra-group loan arrangements are at arm’s length? --- ## [A Guide on Manpower vs. Visa Facilitation Services: Public Clarification No. 38](https://uaectfaqs.com/t/a-guide-on-manpower-vs-visa-facilitation-services-public-clarification-no-38/334)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 0\ **Last updated:** [November 13, 2024, 5:10am UTC](https://uaectfaqs.com/t/a-guide-on-manpower-vs-visa-facilitation-services-public-clarification-no-38/334 "2024-11-13T05:10:36Z")
The eBook “Manpower vs. Visa Facilitation Services: Public Clarification No. 38” addresses the complexities of VAT implementation in the UAE and the challenges faced by companies in the region. The resource provides an i… --- ## [What is the Master File & Local File and what are the thresholds prescribed?](https://uaectfaqs.com/t/what-is-the-master-file-local-file-and-what-are-the-thresholds-prescribed/38)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 1\ **Last updated:** [September 10, 2024, 5:00am UTC](https://uaectfaqs.com/t/what-is-the-master-file-local-file-and-what-are-the-thresholds-prescribed/38 "2024-09-10T05:00:43Z")
What is the Master File & Local File and what are the thresholds prescribed? --- ## [What is CbCR and what are the thresholds prescribed?](https://uaectfaqs.com/t/what-is-cbcr-and-what-are-the-thresholds-prescribed/39)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 1\ **Last updated:** [September 10, 2024, 5:01am UTC](https://uaectfaqs.com/t/what-is-cbcr-and-what-are-the-thresholds-prescribed/39 "2024-09-10T05:01:12Z")
What is CbCR and what are the thresholds prescribed? --- ## [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)?](https://uaectfaqs.com/t/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/41)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 1\ **Last updated:** [September 10, 2024, 5:02am UTC](https://uaectfaqs.com/t/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/41 "2024-09-10T05:02:18Z")
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)? --- ## [What are the Transfer Pricing Rules?](https://uaectfaqs.com/t/what-are-the-transfer-pricing-rules/13)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 1\ **Last updated:** [September 7, 2024, 8:47am UTC](https://uaectfaqs.com/t/what-are-the-transfer-pricing-rules/13 "2024-09-07T08:47:38Z")
What are the Transfer Pricing Rules? --- ## [On whom is the burden of proof to prove the results of transactions?](https://uaectfaqs.com/t/on-whom-is-the-burden-of-proof-to-prove-the-results-of-transactions/42)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 1\ **Last updated:** [September 10, 2024, 5:03am UTC](https://uaectfaqs.com/t/on-whom-is-the-burden-of-proof-to-prove-the-results-of-transactions/42 "2024-09-10T05:03:22Z")
On whom is the burden of proof to prove the results of transactions? --- ## [Who are considered as Connected Persons?](https://uaectfaqs.com/t/who-are-considered-as-connected-persons/15)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 1\ **Last updated:** [September 7, 2024, 8:59am UTC](https://uaectfaqs.com/t/who-are-considered-as-connected-persons/15 "2024-09-07T08:59:04Z")
Who are considered as Connected Persons? --- ## [What is transfer pricing documentation?](https://uaectfaqs.com/t/what-is-transfer-pricing-documentation/36)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 1\ **Last updated:** [September 10, 2024, 4:59am UTC](https://uaectfaqs.com/t/what-is-transfer-pricing-documentation/36 "2024-09-10T04:59:29Z")
What is transfer pricing documentation? --- ## [What details/ information are to be provided in transfer pricing disclosure form and by when?](https://uaectfaqs.com/t/what-details-information-are-to-be-provided-in-transfer-pricing-disclosure-form-and-by-when/37)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 1\ **Last updated:** [September 10, 2024, 5:00am UTC](https://uaectfaqs.com/t/what-details-information-are-to-be-provided-in-transfer-pricing-disclosure-form-and-by-when/37 "2024-09-10T05:00:10Z")
What details/ information are to be provided in transfer pricing disclosure form and by when? --- ## [Who can initiate the transfer pricing adjustments?](https://uaectfaqs.com/t/who-can-initiate-the-transfer-pricing-adjustments/43)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 1\ **Last updated:** [September 10, 2024, 5:04am UTC](https://uaectfaqs.com/t/who-can-initiate-the-transfer-pricing-adjustments/43 "2024-09-10T05:04:44Z")
Who can initiate the transfer pricing adjustments? --- ## [A Guide on Estate Succession for Non-Muslim Expatriates in the UAE](https://uaectfaqs.com/t/a-guide-on-estate-succession-for-non-muslim-expatriates-in-the-uae/306)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 0\ **Last updated:** [November 6, 2024, 10:29am UTC](https://uaectfaqs.com/t/a-guide-on-estate-succession-for-non-muslim-expatriates-in-the-uae/306 "2024-11-06T10:29:40Z")
Effective estate planning is essential, particularly when considering the management of your assets after your passing. For non-Muslim expatriates residing in the UAE, the estate succession process presents distinct chal… --- ## [A Guide: How can UAE's General Anti-Abuse Rules Impact Your Business?](https://uaectfaqs.com/t/a-guide-how-can-uaes-general-anti-abuse-rules-impact-your-business/305)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 0\ **Last updated:** [November 6, 2024, 10:18am UTC](https://uaectfaqs.com/t/a-guide-how-can-uaes-general-anti-abuse-rules-impact-your-business/305 "2024-11-06T10:18:07Z")
This eBook, A Guide: How can UAE’s General Anti-Abuse Rules Impact Your Business, provides an in-depth analysis of the newly introduced Corporate Tax in the UAE, with a particular focus on the General Anti-Abuse Rules (… --- ## [A guide on UAE’s General Anti-Abuse Rules (GAAR)](https://uaectfaqs.com/t/a-guide-on-uae-s-general-anti-abuse-rules-gaar/283)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 0\ **Last updated:** [October 29, 2024, 1:16pm UTC](https://uaectfaqs.com/t/a-guide-on-uae-s-general-anti-abuse-rules-gaar/283 "2024-10-29T13:16:16Z")
This eBook explores the implications of the newly implemented Corporate Tax in the UAE, focusing specifically on General Anti-Abuse Rules (GAAR). As businesses adjust to this new tax framework, a clear understanding of G… --- ## [Guide on VAT Penalties and Fines in UAE](https://uaectfaqs.com/t/guide-on-vat-penalties-and-fines-in-uae/282)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 0\ **Last updated:** [October 29, 2024, 1:14pm UTC](https://uaectfaqs.com/t/guide-on-vat-penalties-and-fines-in-uae/282 "2024-10-29T13:14:49Z")
The United Arab Emirates (UAE) has published Cabinet Decision No. (49) of 2021, which amends Cabinet Decision No. (40) of 2017 on Administrative Penalties for Violations of Tax Law in the UAE. The amendments have come in… --- ## [The Complete Guide on Corporate Tax Refund](https://uaectfaqs.com/t/the-complete-guide-on-corporate-tax-refund/106)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 0\ **Last updated:** [September 10, 2024, 6:26am UTC](https://uaectfaqs.com/t/the-complete-guide-on-corporate-tax-refund/106 "2024-09-10T06:26:14Z")
This guide serves as the definitive resource on Corporate Tax Refund, thoroughly addressing Article 49 of corporate tax law. It outlines scenarios where a taxable person may have paid more corporate tax than required und… --- ## [Guide on Treatment of Unrealized Gains and Losses Under UAE Corporate Tax](https://uaectfaqs.com/t/guide-on-treatment-of-unrealized-gains-and-losses-under-uae-corporate-tax/105)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 0\ **Last updated:** [September 10, 2024, 6:24am UTC](https://uaectfaqs.com/t/guide-on-treatment-of-unrealized-gains-and-losses-under-uae-corporate-tax/105 "2024-09-10T06:24:02Z")
Guide on treatment of unrealized gains and losses under UAE Corporate Tax provides you the complete knowledge on the topic. For calculating taxable income under the UAE Corporate Tax law (the CT law), general rules for d… --- ## [Guide on UAE Corporate Tax Group](https://uaectfaqs.com/t/guide-on-uae-corporate-tax-group/104)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 0\ **Last updated:** [September 10, 2024, 6:22am UTC](https://uaectfaqs.com/t/guide-on-uae-corporate-tax-group/104 "2024-09-10T06:22:09Z")
A tax group is a special arrangement in which two or more resident companies can come together to operate as a single taxable entity, subject to the conditions of Article 40 of the Corporate Tax Law. This means if the c… --- ## [Comprehensive Guide on Corporate Tax Registration on EmaraTax](https://uaectfaqs.com/t/comprehensive-guide-on-corporate-tax-registration-on-emaratax/18)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 0\ **Last updated:** [September 7, 2024, 9:09am UTC](https://uaectfaqs.com/t/comprehensive-guide-on-corporate-tax-registration-on-emaratax/18 "2024-09-07T09:09:26Z")
Federal Tax Authority of the UAE manages the EmaraTax Platform, which provides several useful digital services to businesses in the UAE, such as: Handling Tax Registration Filing of Returns Payment of Taxes Applying fo… --- ## [Guide to Non-Resident Person’s Nexus in UAE](https://uaectfaqs.com/t/guide-to-non-resident-person-s-nexus-in-uae/103)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 0\ **Last updated:** [September 10, 2024, 6:15am UTC](https://uaectfaqs.com/t/guide-to-non-resident-person-s-nexus-in-uae/103 "2024-09-10T06:15:15Z")
The Corporate Tax Law has been introduced in the UAE and provides special treatment for the non-resident person’s taxation. This eBook deals with determining a non-resident person’s nexus in UAE and provides you with it… --- ## [Taxability of Foundations in UAE](https://uaectfaqs.com/t/taxability-of-foundations-in-uae/281)
**Author:** [@ram](https://uaectfaqs.com/u/ram)\ **Replies:** 1\ **Last updated:** [October 28, 2024, 5:36am UTC](https://uaectfaqs.com/t/taxability-of-foundations-in-uae/281 "2024-10-28T05:36:07Z")
A who is the beneficiary in the foundation is also taking a salary for managing the assets. In this case merely overseeing the management of the foundation’s assets (e.g., making strategic decisions regarding properties… --- ## [What is the deductibility of salary or bonus paid to directors or officers of the company under UAE Corporate Tax laws?](https://uaectfaqs.com/t/what-is-the-deductibility-of-salary-or-bonus-paid-to-directors-or-officers-of-the-company-under-uae-corporate-tax-laws/221)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 0\ **Last updated:** [October 9, 2024, 5:34am UTC](https://uaectfaqs.com/t/what-is-the-deductibility-of-salary-or-bonus-paid-to-directors-or-officers-of-the-company-under-uae-corporate-tax-laws/221 "2024-10-09T05:34:17Z")
Salary or bonus paid to directors or officers of a company or an owner of the Taxable Person would be deductible when determining Taxable Income, but only insofar as this salary corresponds with the Market Value rates fo… --- ## [What is the deductibility of Bad debts and write-off under UAE Corporate Tax laws?](https://uaectfaqs.com/t/what-is-the-deductibility-of-bad-debts-and-write-off-under-uae-corporate-tax-laws/220)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 0\ **Last updated:** [October 9, 2024, 5:33am UTC](https://uaectfaqs.com/t/what-is-the-deductibility-of-bad-debts-and-write-off-under-uae-corporate-tax-laws/220 "2024-10-09T05:33:55Z")
If a balance is written off as a bad debt and this is in accordance with the relevant Accounting Standards (i.e. as per IFRS or IFRS for SMEs), the bad debt expense will be deductible when determining Taxable Income, as … --- ## [What are considered as non-deductible expenses under UAE Corporate Tax laws?](https://uaectfaqs.com/t/what-are-considered-as-non-deductible-expenses-under-uae-corporate-tax-laws/219)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 0\ **Last updated:** [October 9, 2024, 5:33am UTC](https://uaectfaqs.com/t/what-are-considered-as-non-deductible-expenses-under-uae-corporate-tax-laws/219 "2024-10-09T05:33:27Z")
Non-deductible expenses under UAE Corporate Tax laws includes the following: Donations, grants, or gifts made to organizations that are not Qualifying Public Benefit Entities. Donations or Zakat paid to such entities a… --- ## [Can pre-incorporation expenses be deducted for tax purposes?](https://uaectfaqs.com/t/can-pre-incorporation-expenses-be-deducted-for-tax-purposes/218)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 0\ **Last updated:** [October 9, 2024, 5:31am UTC](https://uaectfaqs.com/t/can-pre-incorporation-expenses-be-deducted-for-tax-purposes/218 "2024-10-09T05:31:36Z")
Yes, pre-incorporation expenses can be deducted if they are incurred wholly and exclusively for the business and are not capital in nature. The expenses must be recorded in the financial statements according to IFRS or I… --- ## [What is the treatment of expenditure incurred for more than one purpose?](https://uaectfaqs.com/t/what-is-the-treatment-of-expenditure-incurred-for-more-than-one-purpose/217)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 0\ **Last updated:** [October 9, 2024, 5:31am UTC](https://uaectfaqs.com/t/what-is-the-treatment-of-expenditure-incurred-for-more-than-one-purpose/217 "2024-10-09T05:31:17Z")
When expenditure is incurred partly for business purposes and partly for non-business purposes, only the proportion of the expenditure that is incurred for non-Business purposes is not deductible for Corporate Tax purpos… --- ## [Does the FPE exemption apply to all Foreign Permanent Establishments?](https://uaectfaqs.com/t/does-the-fpe-exemption-apply-to-all-foreign-permanent-establishments/216)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 0\ **Last updated:** [October 9, 2024, 5:30am UTC](https://uaectfaqs.com/t/does-the-fpe-exemption-apply-to-all-foreign-permanent-establishments/216 "2024-10-09T05:30:52Z")
Yes, once a Resident Person elects to apply the FPE exemption, it will apply to all their Foreign Permanent Establishments that are subject to Corporate Tax, or a similar tax, in the foreign country at a rate of not less… --- ## [What items are excluded from Taxable Income under the FPE exemption?](https://uaectfaqs.com/t/what-items-are-excluded-from-taxable-income-under-the-fpe-exemption/215)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 0\ **Last updated:** [October 9, 2024, 5:30am UTC](https://uaectfaqs.com/t/what-items-are-excluded-from-taxable-income-under-the-fpe-exemption/215 "2024-10-09T05:30:19Z")
If the Foreign Permanent Establishment (FPE) exemption is elected, the following items will not be included by the Resident Person in the determination of Taxable Income: Losses of eligible Foreign Permanent Establishm… --- ## [What is the Foreign Permanent Establishment (FPE) exemption?](https://uaectfaqs.com/t/what-is-the-foreign-permanent-establishment-fpe-exemption/214)
**Author:** [@FAME](https://uaectfaqs.com/u/FAME)\ **Replies:** 0\ **Last updated:** [October 9, 2024, 5:29am UTC](https://uaectfaqs.com/t/what-is-the-foreign-permanent-establishment-fpe-exemption/214 "2024-10-09T05:29:39Z")
The FPE exemption allows a Resident Person in the UAE to exclude income and associated expenditures derived from Foreign Permanent Establishments from their Corporate Tax calculations, thereby eliminating potential inter… [Next page](https://uaectfaqs.com/latest.md?page=1)