Transfers Within a Qualifying Group1. No gain or loss needs to be taken into account in determining the Taxable Income in relation to the transfer of...
The following income and related expenditure shall not be taken into account in determining the Taxable Income:1. Profit distributions received from a...
General Rules for Determining Taxable Income1. The Taxable Income of each Taxable Person shall be determined separately, on the basis of adequate, sta...
Qualifying Free Zone Person1. A Qualifying Free Zone Person is a Free Zone Person that meets all of the following conditions:a) Maintains adequate sub...
Taxable Person1. Corporate Tax shall be imposed on a Taxable Person at the rates determined under this Decree-Law.2. For the purposes of this Decree-L...
This chapter provides an overview of who is subject to Corporate Tax and who is specifically exempted. The chapter sets out the types of Per...
Taxable Persons are subject to Corporate Tax on their Taxable Income – this is their Accounting Income with certain adjustments made for Cor...
On Friday, the United Arab Emirates (UAE) government unveiled its new corporate tax law, which is now accessible on their official website. This marks...
The Ministry of Finance in the UAE is responsible for managing and developing the financial resources of the federal government. This mission is achie...
In the realm of e-Invoicing in Saudi Arabia, we encounter two distinct phases: Phase 1, the generation phase, and Phase 2, the integration phase. As m...
Article 60 of the UAE Corporate Tax Law governs the assessment of corporate tax and the associated penalties. Staying informed about updates and amend...
Under the provisions of the UAE corporate tax law, a taxable individual can qualify for certain deductions on their income during a given tax period,...
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