Guide to U A E Corporate Tax

Bharat?s Guide to UAE Corporate Tax is a comprehensive and practical guide designed to explain the UAE Corporate Tax regime in a clear, structured, and professional manner. The book covers the legal framework, compliance requirements, and practical implications of corporate taxation in the United Arab Emirates, making it an essential reference for understanding the evolving tax environment. Authored by experienced chartered accountants and international tax professionals, this 4th Edition (2026) reflects the latest amendments, interpretations, and practical compliance insights relevant for businesses operating in the UAE.

Key Features

• Detailed explanation of the UAE Corporate Tax law and framework
• Updated content aligned with the latest provisions and regulatory changes
• Practical insights into tax computation, compliance, and filing requirements
• Coverage of international best practices and UAE-specific tax issues
• Authored by experienced professionals with global tax exposure
• Structured presentation for easy reference and practical application
• Suitable for both advisory and compliance-oriented use
• 4th Edition (2026) with updated analysis and guidance

This book is particularly useful for chartered accountants, tax consultants, finance professionals, corporate executives, compliance officers, and students of taxation who deal with or plan to deal with UAE-based businesses. It is equally valuable for Indian professionals advising UAE clients, startups entering the UAE market, and enterprises seeking clarity on corporate tax obligations and strategic tax planning.

Chapter 1       Introduction of UAE Corporate Tax Law                             

Chapter 2       Taxability of Natural Person                                                  

Chapter 3       Chargeability, Corporate Tax Rate and Taxable Person

Chapter 4       Persons Exempted from Corporate Tax                                 

Chapter 5       Taxation of Partnership & Family Foundation                      

Chapter 6       Computation of Taxable Income                                           

Chapter 7       Deductions, Reliefs and Losses                                             

Chapter 8       Transfer Pricing Regulations                                                  

Chapter 9       Payment of Corporate Tax, Tax Credit and Refund             

Chapter 10     Tax Assessment and Penalties                                               

Chapter 11     General Anti-Abuse Rule (GAAR)                                       

Chapter 12     Transitional Rules & Business Restructuring                         

Chapter 13     Free Zone Person                                                                   

Chapter 14     International Agreement (DTAA) and Tax Treaties              

Chapter 15     Advance Pricing Agreements                                                

Schedule I       List of Free Zones in UAE