- Author(s): Nirav Shah
- Publisher: Taxmann
- Edition: Ed 2024
- ISBN 13 9789357781183
- Approx. Pages 508 + contents
- Format Hardbound
- Approx. Product Size 24 x 18 cms
- Delivery Time Normally 7-9 working days
- Shipping Charge Extra (see Shopping Cart)
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Description
. Federal Decree-Law No. 47 of 2022 as amended by Federal Decree - Law No. 60 of 2023
. comprehensive Article-wise Commentary on UAE . Corporate Tax
. Cabinet and Ministerial Decisions
. Case Studies
. Illustrations
. FAQS
. Flowcharts
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Table of Contents
Chapter 1. Introduction
Chapter 2. Imposition of Corporate Tax and Applicable Rates
Chapter 3. Exempt Persons
Chapter 4. Taxable Person and Corporate Tax Base
Chapter 5. Free Zone Persons
Chapter 6. Calculating Taxable Income
Chapter 7. Exempt Income
Chapter 8. Reliefs
Chapter 9. Deductions
Chapter 10. Transactions with Related Parties and Connected Persons
Chapter 11. Tax Loss Provisions
Chapter 12. Tax Group Provisions
Chapter 13. Calculation of Corporate Tax Payable
Chapter 14. Payment and Refund of Corporate Tax
Chapter 15. Anti- Abuse Rules
Chapter 16. Tax Registration and De- Registration
Chapter 17. Tax Returns and Clarifications
Chapter 18. Violations and Penalties
Chapter 19. Transitional Rules
Chapter 20. Closing Provisions
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Author Details
Nirav Shah : B.Com, ACA, TEP FAME Advisory DMCC/ Dubai