𝐏𝐫𝐞𝐦𝐢𝐞𝐫 𝐁𝐫𝐚𝐢𝐧𝐬 𝐜𝐨𝐧𝐝𝐮𝐜𝐭𝐞𝐝 𝐚 𝐰𝐞𝐛𝐢𝐧𝐚𝐫 𝐨𝐧 Key highlights of the public consultation document issued for UAE Corporate Tax (“UAE CT”)

The session covered below topics,

Topics:

• ●
• Basics of Corporate Tax

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• Taxable persons definition (natural persons and legal persons)

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• Freezones treatment

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• Taxation basis for residents and non-residents

• ●
• Calculation of corporate tax

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• Income exempt from corporate tax

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• Foreign branch profit exemption conditions

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• Disallowable expenses

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• Carry forward of losses

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• Tax Groups

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• Transfer pricing rules

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• Permanent Establishment

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• Accounting, Record Retention and Audit requirements

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• Way forward

Recording can be seen below

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