As per the Federal Decree-Law No. 47 of 2022, Public Joint Stock Companies (PJSCs) and Private Shareholding Companies (PSCs), fall within the category of juridical persons. All PJSCs and PSCs …
According to the UAE Federal Decree-Law No. 47 of 2022 on taxation of corporations and businesses (the “Corporate Tax Law”), businesses are subject to UAE Corporate Tax from the beginning …
Under the UAE corporate tax law, income from a Non-Resident person’s Permanent Establishment (PE) or nexus in the country is subject to the same tax rate as that applied to …
The proliferation of tax treaties provides a number of benefits for the UAE. It encourages the flow of goods and services across borders and also aligns seamlessly with the nation’s …
Small Business Relief, in the context of UAE Corporate Tax, is a supportive initiative tailored for small businesses classified as residents for tax purposes. Its core objective is to simplify …