26.01.2024 Potential to have a first Corporate Tax Period beginning in November 2024 16.01.2024 The UAE Case Study: Zero VAT rate and short-term presence 15.01.2024 A Share Premium and Corporate Tax in the UAE This study focuses on a share premium. The taxation and availability of this instrument in the UAE are considered as well as the rules applicable on the mainland and in 11.01.2024 Foreign Investment Fund: tax treatment in the UAE 08.12.2023 Case Study: Procurement from any Free Zone vs Distribution from a designated zone 29.11.2023 Case Study: Intra-Group Interest-Bearing loans, tax and related legal issues The facts A Group has trading companies set up in regular (non-financial) free zones. All these companies are licensed for trading only and supply goods to the foreign companies 27.11.2023 A bank-managed portfolio and the 0% Corporate Tax Rate A company is operating in a UAE free zone. Upon agreement with a bank, the latter invests in shares and other securities on behalf of the Company to earn income 23.11.2023 Case Study: Exemption and the 0% Corporate Tax Rate – Interplay A company is registered in the UAE free zone. It earns dividends and capital gains. Dividends come from foreign entities and from UAE residents. 17.11.2023 Case Study: Full Time employees only to benefit 0% Corporate Tax Rate? The facts A Company is registered and located in a Free Zone. Part of its employees involved in the Core Income Generating Qualifying Activity work halftime. The question Does this Show more 1 … 3 4 5 … 7