by Auditor A | May 27, 2026 | English Topics
UAE Corporate Tax loss relief allows taxable persons to offset Tax Losses against future Taxable Income under Articles 37 to 39 of Federal Decree-Law No. 47 of 2022, subject to a 75% deductibility cap per Tax Period. Tax Losses can also be transferred between members...
by Auditor A | May 27, 2026 | English Topics
UAE Corporate Tax exempt income provisions under Articles 22–25 of Federal Decree-Law No. 47 of 2022 allow businesses to exclude qualifying dividends, participation-exempt gains, and foreign permanent establishment income from Taxable Income. A Foreign Tax Credit...
by Auditor A | May 26, 2026 | English Topics
UAE excise tax evasion carries criminal penalties under Article 23 of Federal Decree-Law No. 7 of 2017 (as amended by Federal Decree-Law No. 19 of 2022), in addition to the administrative penalties under Cabinet Decision No. 40 of 2017. Four specific acts constitute...
by Auditor A | May 26, 2026 | English Topics
UAE excise tax deductible tax under Article 16 of Federal Decree-Law No. 7 of 2017 (as amended by Federal Decree-Law No. 7 of 2025) consists of four distinct cases: tax paid on exported excise goods; tax paid on goods that become a component of another taxable excise...
by Auditor A | May 26, 2026 | English Topics
FTA Decision No. 11 of 2025 (issued 12 December 2025, effective 1 January 2026) introduces two additional cases where excise tax paid on excise goods may be deducted under Article 16(1)(d) of Federal Decree-Law No. 7 of 2017 — and sets strict documentary controls for...
Recent Comments