Supplies Subject to the Zero Rate in Export of Goods
Supplies Subject to the Zero Rate in Exports of Goods Executive Regulation of Federal Decree-Law No. 8 of 2017 Supplies Subject to the Zero Rate Article 30 – Zero-rating the export of goods 1. The Direct Export shall be subject to the zero rate if the following conditions are met: The Goods are physically […]
Common Excise Tax Agreement of the States of the Gulf Cooperation Council (GCC)
Federal Decree-Law No. 7 Of 2017 for The Individual Engaging In Any Of The Activities Mentioned In Clause 2 Of Article 2 Of This Decree-Law Is Responsible For Paying The Tax Common Excise Tax Agreement of the States of the Gulf Cooperation Council (GCC) Compliance Requirements Article (11) Compliance on Import and Export An […]
Cabinet Decision No.52 on the Executive Regulations on VAT Law
Cabinet Decision No.52 on the Executive Regulations of Federal Decree-Law No.8 of 2017 on Value Added Tax, hereafter ‘the Executive Regulations’ Federal Decree-Law No.8 of 2017 on Value Added Tax, hereafter ‘the Law’. Cabinet Decision No.52 on the Executive Regulations of Federal Decree-Law No.8 of 2017 on Value Added Tax, hereafter ‘the Executive Regulations These […]
Permanent Establishment
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses Article 14 – Permanent Establishment Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses Article 14 – Permanent Establishment A Non-Resident Person has a Permanent Establishment in the State in any of the following instances: a. Where it […]
VAT – Supply of Goods and Services
The Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax The Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax Article 2 – Supply of Goods A transfer of ownership of Goods or of the right to use them from one Person to another Person shall […]
Navigating Compliance: Understanding Customs Declaration Audits in the UAE
Navigating Compliance: Understanding Customs Declaration Audits in the UAE Customs declaration audits are a crucial component of international trade, ensuring accurate reporting and adherence to regulations. In the United Arab Emirates (UAE), these audits play a pivotal role in maintaining the integrity of trade transactions while promoting transparency and compliance. This article provides insights into […]
Administrative Penalties for Violations related to Corporate Tax
Administrative Penalties for Violations related to Corporate Tax What is Corporate Tax in UAE? Corporate Tax is a type of direct tax imposed on the overall earnings of corporations and other enterprises. In some jurisdictions, it is alternatively known as “Corporate Income Tax” or “Business Profits Tax.” What are the penalties in Corporate Tax? Penalties […]
Refund of Tax for Exhibition and Conference Services
Refund of Tax for Exhibition and Conference Services: New Decision Unveiled (Cabinet Decision No. (26) of 2018 on the Refund of Value Added Tax Paid on Services Provided in Exhibitions and Conferences) Introduction: In a bid to support and facilitate the thriving exhibition and conference sector, the Authority has introduced a groundbreaking decision for the refund of […]
Enhancing Control: UAE’s Decision on Marks for Designated Excise Goods
Enhancing Control: UAE’s Decision on Marks for Designated Excise Goods In a move aimed at strengthening regulatory oversight and ensuring compliance, the United Arab Emirates (UAE) has introduced a comprehensive decision concerning the marking of certain excise goods. The decision outlines the specific dates of availability of marks, fees for their purchase, secure storage protocols, […]
Progressive Tax Residency Rules for Natural Persons
UAE Ministry of Finance Introduces Progressive Tax Residency Rules for Natural Persons: Understanding the Center of Financial and Personal Interests The practical implementation of corporate tax on the specific situation outlined in the “Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency” involves determining the tax residency status […]
