by Auditor A | May 28, 2026 | English Topics
This UAE Corporate Tax worked case study follows the FTA’s official Case Study 1 from Guide CTGDTI1, illustrating how a UAE healthcare company (Company F) computes Taxable Income by identifying deductible and non-deductible expenses under Federal Decree-Law No....
by Auditor A | May 28, 2026 | English Topics
UAE Corporate Tax permits tax loss transfers between companies under at least 75% common ownership under Article 38 of Federal Decree-Law No. 47 of 2022. However, Article 39 restricts carry-forward of losses when a substantial ownership change is combined with a...
by Auditor A | May 27, 2026 | English Topics
UAE taxable income determination requires adjusting the accounting net profit or loss from Financial Statements under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. The standard Corporate Tax rate is 9% on taxable income exceeding...
by Auditor A | May 27, 2026 | English Topics
UAE Corporate Tax deductible expenses must be incurred wholly and exclusively for the purposes of the taxable person’s Business under Article 28 of Federal Decree-Law No. 47 of 2022. Non-deductible expenses — including bribes, personal expenses, fines, and...
by Auditor A | May 27, 2026 | English Topics
UAE Corporate Tax interest deduction is limited to the higher of AED 12 million or 30% of adjusted EBITDA under the General Interest Deduction Limitation Rule in Article 30 of Federal Decree-Law No. 47 of 2022. Net Interest Expenditure exceeding this threshold is...
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