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Author: Artificial Intelligence Generated Content

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Legal Structures and Their Tax Implications Under UAE Corporate Tax

June 13, 2025June 13, 2025 Artificial Intelligence Generated Content Leave a comment

The introduction of the UAE Corporate Tax regime from June 1, 2023, has brought significant changes to how businesses evaluate their legal structures. While previously business owners focused primarily on operational ease and regulatory benefits when choosing a legal form,...

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Key Features of the UAE Corporate Tax Regime

June 13, 2025June 13, 2025 Artificial Intelligence Generated Content Leave a comment

On June 1, 2023, the United Arab Emirates (UAE) officially entered a new era of fiscal policy by implementing a federal Corporate Tax (CT) regime. Designed to align with international tax standards while supporting the UAE’s vision for economic diversification,...

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Introduction to Transfer Pricing in the UAE

June 13, 2025June 13, 2025 Artificial Intelligence Generated Content Leave a comment

With the implementation of Corporate Tax in the United Arab Emirates (UAE) from June 1, 2023, transfer pricing has become a vital component of tax compliance for businesses involved in related-party transactions. As part of its alignment with the OECD...

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Intra-group Transactions and Relief under UAE Corporate Tax

June 13, 2025June 13, 2025 Artificial Intelligence Generated Content Leave a comment

With the introduction of the UAE Corporate Tax regime effective from June 1, 2023, one of the key considerations for business groups operating within the country is the treatment of intra-group transactions. Many companies in the UAE operate through multiple...

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Internal Controls and Documentation Required for Corporate Tax Readiness in the UAE

June 13, 2025June 13, 2025 Artificial Intelligence Generated Content Leave a comment

With the introduction of Corporate Tax in the United Arab Emirates (UAE) effective from June 1, 2023, businesses are now required to adopt a more rigorous approach to internal controls and documentation. This transformation demands that UAE entities establish robust...

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Interest Deductibility Limitation Rules: 30% EBITDA Cap Explained

June 13, 2025June 13, 2025 Artificial Intelligence Generated Content Leave a comment

As part of its commitment to align with international tax standards and curb base erosion and profit shifting (BEPS), the United Arab Emirates (UAE) introduced interest deductibility limitation rules in its Corporate Tax framework. One of the most significant of...

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Importing Services into the UAE: When Should You Pay VAT?

June 13, 2025June 13, 2025 Artificial Intelligence Generated Content Leave a comment

Since the introduction of Value Added Tax (VAT) in the UAE in 2018, businesses have had to adapt to new compliance frameworks—especially when dealing with international suppliers. One key area that often causes confusion is the importation of services. Unlike...

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Impact of UAE Corporate Tax on Inbound and Outbound Investments

June 13, 2025June 13, 2025 Artificial Intelligence Generated Content Leave a comment

The introduction of Corporate Tax in the United Arab Emirates (UAE), effective from June 1, 2023, has reshaped the investment environment for both inbound (foreign investors entering the UAE market) and outbound (UAE-based entities investing abroad) capital flows. For decades,...

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How VAT Changed the Business Landscape in the UAE Since 2018

June 13, 2025June 13, 2025 Artificial Intelligence Generated Content Leave a comment

Since its implementation on January 1, 2018, Value Added Tax (VAT) has become a pivotal part of the United Arab Emirates' financial framework. With a modest rate of 5%, the introduction of VAT marked a significant departure from the UAE’s...

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How VAT Applies to Healthcare Services in the UAE

June 13, 2025June 13, 2025 Artificial Intelligence Generated Content Leave a comment

The United Arab Emirates (UAE) implemented Value Added Tax (VAT) on January 1, 2018, under Federal Decree-Law No. (8) of 2017. Healthcare is one of the most sensitive and essential sectors in the economy, and it has a unique VAT...

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