23.07.2024 Distribution for the manufacturing The distribution of materials from a Designated Zone to a customer who processes these materials and sells the product of processing qualifies for the 0% Corporate Tax rate in the... 10.07.2024 VAT for indirect export This case study addresses several major issues related to the application of a 0% VAT rate to indirect exports in the UAE. First, it considers the resale of goods that... 05.07.2024 The FTA’s Free Zone Persons Guide. Substance for HQ services Here is another slide from the webinar we held last week. It demonstrates insights from one example in the Guide. There are 92 examples therein. Example 24 deals with adequate... 04.07.2024 The FTA’s Free Zone Persons Guide. Ancillary of incidental: effect for the UAE Corporate Tax This Monday, we published the slides related to the definition of Ancillary Activities. In the attached slide, we delve into differentiating between Ancillary and Incidental Activities. I watched a webinar... 03.07.2024 The FTA’s Free Zone Persons Guide. Free Zone status for Corporate Tax In the Free Zone Persons Guide, The FTA instructs ‘all taxpayers’ to ‘check with their respective Free Zone Authority to confirm if they operate in a Free Zone or Designated... 02.07.2024 The FTA’s Free Zone Persons Guide. Definition of a Designated Zone for Corporate Tax purposes This slide from the recent webinar addresses definition of a Designated Zone (DZ) for the UAE Corporate Tax (CT) purposes. Its definition was introduced by Ministerial Decision No. 139 of... 02.07.2024 The FTA’s Free Zone Persons Guide. Ancillary and Main Activity: how to distinguish between them and why? The FTA’s Free Zone Persons Guide provides substantial input in obtaining clarity. However, some clarifications requires further details. Specifically, the Guide addresses how to distinguish between a main Qualifying Activity... 25.06.2024 How an upgrade and customization of the software affect 0% Corporate Tax rate? ... 20.06.2024 Case Study. VAT on providing advertising space in social media platforms In this study, we delve into VAT issues related to e-advertisements, using social media ad platforms to demonstrate the case. The focus is on applying the place of use and... Show more Subscribe to our news and case studies: info@pgplaw.ae
