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...
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...
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