07.11.2023 Distribution outside of the UAE. Case study The facts A distribution company is incorporated in a designated zone in the UAE. Its facilities are located in the designated zone from where its employees buy the goods in 27.10.2023 IP Assets Case Study: TP, DEMPE, risks and reward + ESR on top The UAE’s FTA issued Transfer Pricing Guide No. CTGTP1 this week. For the most part, people are impressed with its length. Don’t be scared. A hefty part of it is 20.10.2023 Corporate tax in the UAE: how much will Free Zone Residents pay? 18.10.2023 Place of Effective Management: vulnerable issues 11.10.2023 How to “maintain adequate substance” in a free zone to enjoy a 0% Corporate Tax rate? 10.10.2023 The FTA clarified the meaning of ‘resell’ for VAT. This may affect 0% Distributor’s 0% CT Rate The UAE MoF in Article 2(1)(k) of the Decision No. 139 qualified for 0% Corporate Tax rate ‘Distribution of goods or materials in or from a Designated Zone to a 09.10.2023 Case Study: interest-bearing deposits and a 0% Corporate Tax rate The facts A holding company is registered in the UAE free zone. It earns dividends and capital gains. Every once in a while, the Company deposits money in interest bearing 25.09.2023 The cash method of accounting in UAE corporate taxation Article (20)(5)(a) of the Corporate Tax Law authorizes the MoF to ‘prescribe … the circumstances and conditions under which a Person may prepare financial statements using the cash basis of 21.09.2023 Adjustments of accounting profit in the UAE The UAE Corporate Tax Law does not provide for separate tax accounting. The initial basis for calculating the corporate tax base is the financial statements, i.e. accounting data. This data Show more 1 … 4 5 6