UAE Corporate Tax Training

Course Contents:

• Who is taxable, what is taxable, who is not Taxable, Tax Base, and Tax
• Entity, Government Entity, Government Controlled Entity, Qualifying Public Entity, Public Benefit Entity, Qualifying Public Benefit Entity
• Business Activity, Mandated Activity, Principal Activity, Qualifying Business Activity, Licensed Activity, Insured Activity, Overall Activity
• Registration, De-Registration, Tax Period, Tax Filing, Record Keeping
• Accounting Income & Revenue
• Qualifying Income, Taxable Income, Exempt Income, State Sourced Income
• Tax Group and Taxable Income of a Tax Group
• Net Interest
• Free Zone and Qualifying Free Zone
• Calculating Tax Liability, Tax Loss Relief, Transfer of Tax Loss, and Limitations
• Withholding Tax, Foreign Tax, EMARATAX, Value Added Tax
• Exemptions, Reliefs, and Deductions
• Related Party and Transfer Pricing, Arm’s Length Principle, Parent, and Subsidiary angle
• Non-Deductible Expenditure
• Tax Period and Record-Keeping
• Various % of deductions
• Persons, Natural Persons, Resident Persons, Non-Resident Persons, Taxable Persons, Juridical Persons, Connected Persons, Exempted Persons, Independent Persons
• Direct and Indirect Ownership and their importance
• Market Value, Fair Value, Book Value
• Violations and Penalties