How to Structure Investments in the Middle East and Africa through the UAE

This tax course will provide learners with an insight into how to use the UAE to structure investments into Africa and GCC in a tax efficient manner.

Emphasis will be placed on understanding the peculiarities of the UAE tax regime and the advantages of using the UAE from both domestic tax law and double tax treaties point of view. The instructor will explain the participants how companies should manage and comply with substance requirements in relation to double tax treaties. Finally, recent adhesion of the UAE to the minimum standards of the OECD’s Action Plan for the avoidance of Base Erosion and Profit Shifting as well as the transfer pricing requirements in GCC and Africa will also be looked at.