by Auditor A | May 28, 2026 | English Topics
UAE Corporate Tax cash basis of accounting allows businesses earning Revenue not exceeding AED 3 million in a Tax Period to recognise income when received and expenditure when paid, under Article 2(1) of Ministerial Decision No. 114 of 2023. Once revenue exceeds AED 3...
by Auditor A | May 28, 2026 | English Topics
Non-resident companies with a Permanent Establishment (PE) in the UAE are subject to Corporate Tax on income attributable to that PE under Articles 11 and 14 of Federal Decree-Law No. 47 of 2022. The PE is treated as a separate, independent entity from its foreign...
by Auditor A | May 28, 2026 | English Topics
UAE Corporate Tax requires taxable persons to include unrealised gains and losses in Taxable Income unless the irrevocable realisation basis election is made under Article 20(3) of Federal Decree-Law No. 47 of 2022 and Article 8 of Ministerial Decision No. 134 of...
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...
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