Investment & Wealth Management Advisory

What is UAE Corporate Tax? Compliance Obligations Privacy & Public Access: Are UAE Corporate Tax Records Public? This is especially interesting for businesses, investors, researchers: how much of a company’s corporate tax info becomes public? From available sources, here’s what is known: Type of Information Is it Public / Open Data? Notes / Context General corporate tax laws, decrees, regulations, implementing decisions, and guides Public These are published by the UAE Ministry of Finance / FTA. Deadlines, registration requirements, FAQ

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