Unique Features
Case Studies: One of the standout features of this book is the extensive use of case studies. These are designed to cover a wide range of scenarios and complexities, providing you with a practical understanding of how tax laws are applied.
Numerical Examples: To ensure the material is as practical as possible, we’ve included numerical examples that offer a step-by-step guide to tax calculations under various scenarios.
Legal References: Each case study is annotated with references to specific articles, clauses, and provisions of the law, making it easier for you to locate and understand the relevant legal framework.
Practical Skills: Learn how to apply tax laws in various business scenarios, enhancing your decision-making skills.
Compliance and Risk Management: Equip yourself with the knowledge to manage tax risks and ensure compliance with laws, thereby avoiding penalties and legal issues.
1. Case Study: Article 4 – Taxable Income for ABC Software LLC
2. Case Study: Article 1 – Definition of “Business” for XYZ Trading Co.
3. Case Study: Article 18 & 3 – Definition of “Qualifying Income” for XYZ Maritime Solutions LLC
4. Case Study: Definition of “Government Controlled Entity” as per Federal Decree-Law No. 47 of 2022
5. Case Study: Definition of “Business” as per Federal Decree-Law No. 47 of 2022
6. Case Study: Qualifying Public Benefit Entity Under Federal Decree-Law No. 47 of 2022
7. Case Study: Exemption Status of Al-Falah Holdings
8. Case Study: Al Safwan Group and Corporate Tax
9. Case Study: Al Wonderla Industrial Group on Taxable persons
10. Case Study: Falcon Heights Group – Related Party Transactions
11. Case Study: Quantum Tech Innovations – Navigating Free Zone Taxation in the UAE
12. Case Study: Alphatech Solutions a Free Zone company
13. Case Study: Permanent Establishment BetaTech International
14. Case Study: Connected Person under Federal Decree-Law No. 47 of 2022
15. Case Study on Qualifying Business Activity with De Minimis Requirements
16. Case Study on Foreign Permanent Establishment
17. Case Study on Market Value with Numerical Evaluation
18. Case Study on Control with Numerical Evaluation
19. Introduction to Tax Group and Basic Requirements
20. …..
25.
27. Case Study: Navigating Small Business Relief in the UAE
28. ….
30. Basic Provisions Article 23 (1) to (4)- Participation Exemption
31. Advanced Provisions and Special Cases- Participation Exemption
32. Complex Provisions and Special Cases- Participation Exemption
33. …..
36. Analysis of Deductible Expenditure – Article 28
37. Case Study: Private Real Estate and Manufacturing & Trading Business – Deductible Expenditure
38. Interest Expenditure and Limitations in a Multinational Corporation
39. Entertainment Expenditure Under Article 32
40. Tax Loss Relief and Transfer Under Articles 37-39
41. Multi-Year Tax Loss Carry Forward and Reversal Scenarios for Alpha Group
42. Introduction to General Anti-Abuse Rule
43. Types of Corporate Tax Advantages
44. Counteracting or Adjusting Corporate Tax Advantages
45. An illustrative/indicative summary of how Taxable Income will generally be computed for UAE CT purposes:
46. Case Study on taxable income :
47. Case Study on taxable income -2
48. Case Study 1: Application of Comparable Uncontrolled Price Method
Samantha Brooks –
This book is a game-changer for anyone grappling with the intricacies of UAE corporate tax. It breaks down complicated tax laws into digestible, easy-to-understand sections, making it accessible to both professionals and novices. The inclusion of case studies and real-life scenarios is particularly helpful, offering readers insights into practical applications of the law. A must-read for anyone looking to enhance their understanding of corporate tax in the UAE