Mostafa Mansour
Principle of Arm's Length under Corporate Tax in UAE
Essentially, taxable persons are required to comply with the Arm’s Length Principle in business transactions for corporate tax purposes. As per the latest Explanatory Guide, the taxable income of taxable …
Treatment of Foreign Companies under Corporate Tax UAE
Treatment of Foreign Entities is required to determine their taxability and ensure compliance with corporate tax regulations. Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses …
Imposition of Corporate Tax in the UAE: Insights from the Latest Corporate Tax Guide
The Federal Decree-Law No. 47 of 2022 is the legislative framework for corporate tax in UAE, this comprehensive law establishes the basis for taxing corporations and their profits. It covers …