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Course Outline
Overview of UAE Corporate Tax Course
- When will the UAE CT regime become effective?
- What will be the role of the Ministry of Finance?
- What is Corporate Tax?
- Why is the UAE introducing CT?
- Will UAE CT apply to organisations in every Emirate?
- What will be the role of the Federal Tax Authority?
Scope and Rate
- How do you determine the business revenue/income subject to UAE CT?
- What will the UAE CT rates be?
- What is meant by "large" multinationals?
- Who will be subject to UAE Corporate Tax?
- How do you determine whether a legal entity has a "business" within the scope of UAE CT?
- How do you establish whether an individual has a "business" within the range of UAE CT?
- Will an individual be subject to CT on investment returns?
- Will income from deposits with a specific financial institution be subject to UAE CT?
- Will an individual's salary income be subject to UAE CT?
- Will a person holding a business licence to conduct business in the UAE be subject to UAE CT?
- Will an individual investing in UAE real estate be subject to UAE CT?
- If a business has earned a gross income of AED 400,000 in a given financial year, what will be the UAE CT amount payable?
- Will income earned by a freelance professional be subject to UAE CT?
Income Exempt from CT
- What is a "qualifying" shareholding?
- Will intra-group transactions be exempt from UAE CT?
- Will anyone be exempt from UAE CT?
- Will any type of income be exempt from UAE CT?
Foreign Persons
- Will a foreign company or individual be subject to UAE CT?
- Will income earned by a foreign investor be subject to UAE CT?
Free Zones
- Will the UAE CT treatment differ for a free zone business established in a Qualifying Free Zone?
- Will a free zone business be subject to UAE CT?
- Will a free zone business be required to register and file a CT return?
Industry Sectors
- Will the real estate sector be subject to the UAE Corporate Tax regime?
- 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
- Will excess CT losses be allowed to be carried forward and utilised in future years?
- Will a group be able to utilise the tax losses of one group company against the taxable income of another group company?
- Will the UAE CT regime allow previous years' losses to offset future taxable income?
Tax Groups
- Will a group of UAE companies be able to 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 foreign CT paid on UAE gross income be recognised under the UAE CT regime?
Transfer Pricing
- What are transfer pricing policies?
- Will transfer pricing rules apply to UAE companies?
Administration
- Will businesses be required to register for UAE Corporate Tax purposes?
- How frequently will UAE businesses need to file a UAE CT return?
- Will the CT return need to be submitted online?
- Will businesses be required to pay tax in advance?
- Are there any 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.
