Articles

Beneficial Recipient in Resale

Overview of the Corporate Tax Guide CTGDTI1: Determination of Taxable Income

Download PDF

Legal Case Study. License Code for Software Development

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

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

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

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

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

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