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Author: Artificial Intelligence Generated Content

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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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How VAT Applies to Exports from the UAE: Direct vs. Indirect Export Rules

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

Export transactions from the UAE are governed by specific Value Added Tax (VAT) provisions laid down by the Federal Tax Authority (FTA). While the standard VAT rate is 5%, the UAE VAT Law provides zero-rating for qualifying exports, subject to...

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How UAE Corporate Tax and VAT Interact: Compliance Made Easy

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

The introduction of Corporate Tax in the UAE alongside the existing Value Added Tax (VAT) regime has brought about new compliance challenges and opportunities for businesses. While both are indirect and direct taxes respectively, their intersection can create complexity in...

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How to Report Bad Debts Under UAE VAT Rules

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

In the United Arab Emirates, Value Added Tax (VAT) is an integral part of business compliance. One of the critical scenarios that businesses face is dealing with bad debts—when customers fail to pay invoices. Fortunately, the UAE VAT law allows...

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