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LAW & PRACTICE RELATING TO UAE CORPORATE TAX

Nirav Shah

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PRODUCT DETAILS

   
 * Publisher Taxmann
 * Date of Publication January 2024
 * Edition 2024 Edition
 * ISBN no 9789357781183
 * No. of pages 542

   
 * Author Nirav Shah
 * Weight 0.98
 * Binding Type Hardbound

DESCRIPTION

This book aims to analyse and elucidate the intricacies of tax laws and their
practical applications strictly within the context of the United Arab Emirates
(UAE). It addresses the challenges for tax practitioners in understanding the
law and its applications. It does so by providing an article-wise commentary on
the UAE Corporate Tax along with the following:

 * Relevant Cabinet and Ministerial Decisions
 * Case Studies
 * Illustrations
 * FAQs
 * Charts & Tables

Beyond its immediate utility, the book is designed to serve as a comprehensive
reference tool. It stands as a valuable resource for professionals dealing with
tax, yet its scope is not confined to experts alone. The content is approachable
and engaging for anyone interested in the tax environment of the UAE, whether
they are practitioners, scholars, or laypersons.

The Present Publication is the 1st Edition and is updated till 31st December
2023. This book is authored by CA Nirav Shah, with the following noteworthy
features:

 * [Clear & Example Driven Format] has been followed in this book to present the
   analysis and make complex tax concepts more accessible to the readers
 * [Discussion on Implementation of UAE Corporate Tax] involving Decrees and
   Cabinet Decisions
 * [Highly Structured Contents to Present the Legal Framework and Real-world
   Application] The book's structure is thoughtfully organised to provide a
   lucid explanation, where it not only clarifies legal jargon but also bridges
   the gap between theory and practice, offering readers a well-rounded
   understanding of the subject matter

The book contains twenty chapters, each including an analysis of the Articles of
the UAE Corporate Tax. The appendix to the book includes Federal Decree Law 47
of 2022, as amended by Federal Decree Law 60 of 2023, and all Cabinet and
Ministerial Decisions. The structure of the book is as follows:

 * [Introduction] Provides an overview of the UAE Corporate Tax and important
   definitions
 * [Imposition of Corporate Tax and Applicable Rates] This chapter contains an
   analysis of Articles 2 and 3 of the UAE Corporate Tax dealing with the
   obligation to pay UAE Corporate Tax and the applicable tax rate
 * [Exempt Persons] This chapter analyses Articles 4 to 10 of the UAE Corporate
   Tax. These Articles provide exemptions to various entities: government
   entities, government-controlled entities, public benefit entities, investment
   funds, extractive businesses, etc.
 * [Taxable Person and Corporate Tax Base] This chapter analyses Articles 11 to
   17 of the UAE Corporate Tax. These Articles provide the basis of charge,
   scope of taxable state-sourced income, meaning of permanent establishment
   (PE), taxability of family foundation, etc.
 * [Free Zone Person] This chapter contains an analysis of Articles 18 and 19 of
   the UAE Corporate Tax dealing with taxation of free zone persons
 * [Calculating Taxable Income] This chapter analyses Articles 20 and 21 of the
   UAE Corporate Tax. These Articles provide the basis for the computation of
   taxable income and the reliefs allowed to small businesses
 * [Exempt Income] This chapter contains an analysis of Articles 22 to 25 of the
   UAE Corporate Tax that contain the provisions for the exemptions for certain
   incomes, participating exemptions, Foreign PE exemptions and exemptions to
   non-resident operating aircraft and ships in international transportation
 * [Reliefs] This chapter contains an analysis of Articles 26 and 27 of the UAE
   Corporate Tax that provides relief for transfers within qualifying groups and
   business restructuring
 * [Deductions] This chapter analyses Articles 28 to 33 of the UAE Corporate
   Tax. These Articles contain the provisions for deductible and non-deductible
   expenditures
 * [Transactions with Related Parties and Connected Persons] This chapter
   contains an analysis of Articles 34 to 36 of the UAE Corporate Tax that
   explains the arm's length principle and meaning of related parties and covers
   payments made to connected persons
 * [Tax Loss Provisions] This chapter contains an analysis of Articles 37 to 39
   of the UAE Corporate Tax dealing with the treatment of tax losses
 * [Tax Group Provisions] This chapter analyses Articles 40 to 42 of the UAE
   Corporate Tax. These Articles allow the taxable persons to constitute a tax
   group and offer taxable income at the consolidated group level
 * [Calculation of Corporate Tax Payable] This chapter analyses Articles 43 to
   47 of the UAE Corporate Tax. These Articles guide the computation of tax
   liability, withholding tax, foreign tax credit, etc.
 * [Payment and Refund of Corporate Tax] This chapter contains an analysis of
   Articles 48 and 49 of the UAE Corporate Tax that deals with the timelines for
   making payments of corporate tax and the provisions to claim a refund of the
   corporate tax
 * [Anti-Abuse Rules] Article 50 of the UAE Corporate Tax contains the general
   anti-abuse rule. This chapter explains this Article along with BEPS and
   examples
 * [Tax Registration and De-Registration] This chapter analyses Articles 51 and
   52 of the UAE Corporate Tax. Article 51 deals with the registration of
   taxable and exempt persons. Article 52 deals with the time limit and
   conditions for de-registration
 * [Tax Returns and Clarifications] This chapter analyses Articles 53 to 59 of
   the UAE Corporate Tax. These Articles deal with the compliance obligations of
   taxable persons, including filing tax returns, preparing financial
   statements, transfer pricing documentation, record keeping, etc.
 * [Violations and Penalties] This chapter contains an analysis of Article 60 of
   the UAE Corporate Tax that provides the penalties for various violations
 * [Transitional Rules] This chapter contains an analysis of Article 61 of the
   UAE Corporate Tax
 * [Closing Provisions] This chapter analyses Articles 62 to 70 of the UAE
   Corporate Tax. These Articles define the Federal Tax Authorities, their
   powers, international agreements, etc.

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ABOUT THE AUTHOR

NIRAV SHAH

Nirav Shah is a chartered accountant with over twenty-five years of experience,
specialising in international taxation. A respected academic and speaker, he has
presented at events hosted by prestigious organisations, including:

 * Institute of Chartered Accountants of India – Dubai Chapter
 * Bombay Chartered Accountants Society – International Tax Conference
 * Chamber of Tax Consultants
 * Jain International Trade Organisation – Dubai Chapter
 * Society for Tax and Estate Practitioners (STEP) – Arabia Chapter
 * Taxation Society UAE

He is known for his insights on value-added tax, corporate tax, and
international taxation. He continues to share his expertise on taxation and
economics with a broader audience through articles in publications like the
Khaleej Times.

Mr Shah is the Founder and Managing Director of Fame Advisory | DMCC, a
UAE-based boutique firm focused on international tax and compliance. He is a
trusted advisor to multinationals, corporates, private clients, and families. He
offers expert guidance on intricate tax structures and effective estate planning
solutions across multiple countries.

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