corporatetaxuae
The UAE corporate tax rate is based on income earned by companies operating within the country. The standard corporate tax rate applies at 0 percent on taxable income up to …
The Federal Law Decree No. 46/2021 on Electronic Transactions and Trust Services is the latest legislation that is a landmark in the UAE (hereinafter known as the “Electronic Transactions Law”). …
The UAE has created a comprehensive legal framework for the protection of various kinds of intellectual property rights, including trademarks, copyrights, patents and industrial designs. This framework is designed to …
Pre-grouping tax losses refer to the tax losses incurred by a subsidiary before becoming part of a tax group. In other words, they arise when a subsidiary’s deductible expenses exceed …
A subsidiary is a resident business partially or wholly owned by a parent company, as defined under corporate tax law. When companies within the same country form a tax group, …
The FTA issued the Clarification No.TAXP008 in line with the Decree-Law No. 28 of the year 2022 that the taxpayers can challenge the assessments without the requirement of reconsideration application. …
