Introduction to UAE’s Corporate Tax Laws

The course will provide a comprehensive overview of the UAE’s Corporate Tax framework, focusing on its application, compliance requirements, and implications for businesses operating in the UAE. Participants will explore key aspects of Corporate Tax, including the types of entities subject to taxation, definitions and calculations of taxable income, and allowable deductions and adjustments. The course will cover exempt income categories, such as capital gains and dividends under specific conditions, as well as transfer pricing rules and adjustments for intra-group transactions.
Additionally, the course will address registration requirements, compliance obligations, and anti-avoidance provisions under UAE Corporate Tax laws. Participants will also examine the UAE’s role in international tax cooperation, including mechanisms for the exchange of information.