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Course Outline
Overview of UAE Corporate Tax Course
- When will the UAE CT regime become effective?
- What is the role of the Ministry of Finance?
- What is Corporate Tax?
- Why is the UAE introducing CT?
- Will UAE CT apply to entities in each Emirate?
- What is the role of the Federal Tax Authority?
Scope and Rates
- How is business revenue/profit determined for UAE CT purposes?
- What are the applicable UAE CT rates?
- What constitutes "significant" multinational enterprises?
- Who is subject to the UAE Corporate Tax?
- How to determine if a legal entity conducts a "business" within the scope of UAE CT?
- How to determine if an individual conducts a "business" within the scope of UAE CT?
- Will individuals be subject to CT on investment returns?
- Will income from specific financial institution deposits be subject to UAE CT?
- Will an individual's salary income be subject to UAE CT?
- Will a person holding a business license in the UAE be subject to UAE CT?
- Will an individual investing in UAE real estate be subject to UAE CT?
- If a business earns AED 400,000 in a given fiscal year, what is the payable UAE CT amount?
- Will income earned by freelance professionals be subject to UAE CT?
Income Exempt from CT
- What qualifies as a 'qualifying' shareholding?
- Are intra-group dividends exempt from UAE CT?
- Will individuals be exempt from UAE CT?
- Will certain types of income be exempt from UAE CT?
Foreign Persons
- Will foreign companies or individuals be subject to UAE CT?
- Will income gained by a foreign investor be subject to UAE CT?
Free Zones
- Will the UAE CT treatment differ for a Free Zone entity established in an Economic Free Zone?
- Will a Free Zone entity be subject to UAE CT?
- Will a Free Zone entity be required to register and submit a CT return?
Sectoral Fields
- Will the real estate industry be subject to the UAE Corporate Tax Course?
- Will the oil and gas sector and other extractive industries be subject to the UAE CT regime?
- Will the financial sector be subject to the UAE CT regime?
Losses
- Can excess CT losses be carried forward and utilized in future years?
- Can a group utilize the tax losses of one group company against the taxable income of another?
- Does the UAE CT program allow prior year losses to offset future taxable income?
Tax Grouping
- Can a group of UAE companies form a 'fiscal unity' for UAE CT purposes?
- What is withholding tax?
- What is the withholding tax rate under the UAE CT regime?
Tax Credits
- Will international CT paid on UAE-source income be recognized under the UAE CT regime?
Transfer Pricing
- What are transfer pricing policies?
- Do transfer pricing rules apply to UAE companies?
Administration
- Will entities be required to register for UAE Corporate Tax purposes?
- How frequently will UAE businesses need to file a CT return?
- Must the CT return be submitted online?
- Are entities required to pay tax in advance?
- Are there penalties for non-compliance under the CT regime?
7 Hours
Testimonials (2)
the Labs
Frank Mhlongo - Standard Bank of South Africa
Course - JBoss
The training is very interesting and can be useful on our future projects and the trainer is always active on answering our questions and helping us when we are having issues on our end.
