Articles

Application of the Zero Corporate Tax Rate on Debt Purchases

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

Intention to Hold vs Earlier Sale: Emirati Corporate Tax Case Study

UAE Domestic Minimum Top-up Tax Rules for Minority-Owned Sub-Groups

With the Cabinet Decision No. 142 dated 31 December 2024, the UAE has proceeded introducing Domestic Minimum Top-up Tax (DMTT) rules in alignment with Pillar Two of the OECD’s Global

Practical Implications of the UAE’s Decision to Introduce DMTT without IIR

The UAE’s temporary position where only the Domestic Minimum Top-up Tax (DMTT) has already been implemented and Income Inclusion Rule (IIR) is not implemented (yet?) has significant practical implications for

VAT Treatment of Demurrage and Despatch Charges in Logistics Services

What’s new in UAE and GCC tax: PGP January Digest

As we step into the New Year, we are excited to share the first tax digest of 2025. This edition highlights the most significant updates in UAE and international tax

Forex Gains Tax Treatment in the UAE and beyond

Chief Financial Officer: Always Connected Person or Not?

Article 36(2)(b) of the UAE Corporate Tax Law provides that ‘a Person shall be considered a Connected Person of a Taxable Person if that Person is … A director or