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CA Avinash GuptaCA Naveen Sharma CA Uttam Patel Guide to UAE Corporate Tax
From Bharat Law House Private Limited
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Description
This updated 4th Edition (2026) provides a comprehensive and practical guide to the UAE Corporate Tax regime, covering the Federal Decree-Law on Corporate Tax and related Executive Regulations.
The book explains the law in a structured and simplified manner, making it highly useful for professionals advising on cross-border taxation and Middle East operations.
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Content
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Scope and applicability of UAE Corporate Tax
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Taxable persons & exempt persons
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Determination of taxable income
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Free zone entities & qualifying income
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Transfer pricing & arm’s length principles
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Small Business Relief
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Group taxation & restructuring
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Compliance requirements & filing procedures
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Interaction with international tax principles
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Product Summary
| CA Avinash GuptaCA Naveen Sharma CA Uttam Patel Guide to UAE Corporate Tax |
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