15.11.2023 0% for the Trading of Commodities. A designated zone is not required. But do you have to sell your goods on an exchange to qualify? On 27 October 2023, the UAE’s Minister of Finance released Decision No. 265 replacing Decision No. 139 of 1 June 2023, previously in effect, with an updated list of Qualifying 14.11.2023 0% Corporate Tax for IP but 9% for embedded IP used in Qualifying Activities, and more … On 25 October 2023, the UAE’s Cabinet issued Decision No. 100.This decision repeals Cabinet Decision No. 55 of 30 May 2023, replacing earlier rules determining Qualifying Income for a Qualifying Free 08.11.2023 Updated rules of the Corporate Tax regime for Free Zone Persons PGP Tax Consultancy advises that the earlier published Cabinet Decision No. 55 of 2023 and Ministerial Decision No. 139 of 2023 concerning the Corporate Tax regime for Free Zone Persons 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 Show more 1 … 4 5 6 7