Residence for Corporate Tax purposes is not determined by where a natural person resides or is domiciled. For natural persons, residence for...
Determining residence for Corporate Tax purposes solely on the basis of place of incorporation may not reflect the economic reality of where...
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...
Corporate Tax is a form of direct tax levied on the Taxable Income of corporations and other Businesses. Corporate Tax is sometimes also referred...
Delegation of PowerThe Minister has the option to delegate all or a portion of his powers under this Decree-Law to VAT Dubai. Authority, where th...
Transitional Rules1. A Taxable Person’s opening balance sheet for Corporate Tax purposes shall be the closing balance sheet prepared for financial rep...
Violations and PenaltiesAssessment of Corporate Tax and penalties1.Corporate Tax assessment may be imposed on a person based on the Tax Procedures Law...
Tax Returns1. Subject to Article 51 of this Decree-Law, a Taxable Person must file a Tax Return, as applicable, to the Authority in the form and manne...
Tax Registration1. Any Taxable Person shall register for Corporate Tax with the Authority in the form and manner and within the timeline prescribed by...
General anti-abuse rule1. This article applies to a transaction or arrangement if, considering all relevant circumstances, it can be reasonably c...
Corporate Tax PaymentA Taxable Person must settle the Corporate Tax Payable under this Decree-Law within (9) nine months from the end of the relevant...
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