Corporate Tax
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 …
Who Must Prepare and Maintain Audited Financial Statements Under UAE Corporate Tax Regulations?
Ministerial Decision No. 82 of 2023 requires taxable persons to prepare and maintain audited financial statements that comply with the International Financial Reporting Standards (IFRS) for tax purposes. To ensure …
UAE BEPS Corporate Tax Compliance: Aligning with OECD Pillar 2 Standards
Base Erosion and Profit Shifting (BEPS) has outlined the corporate tax structure of the UAE to implement and align according to the international standards as projected by the OECD in …
