Corporate Structuring & Advisory

Review of International Tax Regimes: Key Themes, Ideas, and Facts This briefing document summarises key themes, important ideas, and facts extracted from the provided international tax sources. It offers a comparative overview of corporate and individual taxation, withholding taxes, capital gains, and indirect taxes across various jurisdictions, highlighting commonalities, significant differences, and emerging trends. 1. Corporate Taxation: Rates, Residency, and Scope The primary corporate tax levied across most jurisdictions is a Corporation Tax or Industrial Tax (Imposto Industrial). Rates and

This briefing document summarizes the key aspects of the taxation of foreign source income under the UAE Corporate Tax Law, drawing from the “Taxation of Foreign Source Income 2023” guide. 1. Overview and Purpose The Federal Decree-Law No. 47 of 2022 (the “Corporate Tax Law”), effective for Tax Periods commencing on or after June 1, 2023, establishes a federal tax on corporations and business profits in the UAE. This guide aims to provide general guidance on the taxation of foreign

Introduction Startup valuation remains one of the most debated and misunderstood areas in modern finance. Unlike traditional corporate valuation—grounded in financial history and predictable cash flows—early-stage companies bring uncertainty, limited data, and high failure rates. This makes valuations highly complex, fragmented, and subjective, often leading to friction between founders and venture capitalists (VCs) during mergers and acquisitions (M&A) deals. At Prabix Consulting, we analyze this dynamic landscape by examining key themes: the limitations of conventional valuation methods, the role of