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Taxation

CT Law

Key Features UAE Corporate Tax Law- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses

The Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses (hereinafter referred to as the “Corporate Tax Law”) was issued by the United Arab Emirates (“UAE”), on 09 December 2022. The Corporate Tax Law provides the legislative basis for the introduction and implementation of a Federal Corporate Tax (“Corporate Tax”) in the UAE […]
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Excise Tax

EXTP007-Excise Tax Public Clarification on deficient or missing goods within a Designated Zone and Excise Tax relief Process

EXTP007 -Excise Tax Public Clarification on deficient or missing goods within a Designated Zone and the process destruction of Excise Goods within a Designated Zone and requesting an Excise Tax relief EXECUTIVE SUMMARY On 21 June 2022, the United Arab Emirates (UAE) Federal Tax Authority (FTA) published a new Public Clarification EXTP007 (pdf) (Clarification) on […]
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VAT on Gold

VAT Public Clarification VATP029 on Gold – Making charges

VAT Public Clarification VATP029 on Gold – Making charges The Federal Tax Authority (FTA) has issued a new VAT Public Clarification VATP029 on Gold – Making Charge (“VAT Public Clarification VATP029”, “Public Clarification”) providing guidance on the application of the UAE VAT legislation regarding the fee received for the crafting of a gold item by […]
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