Businesses with revenue under AED 3 million may use the Cash Basis of Accounting for UAE Corporate Tax. Rules, elections, income recognition, and a full worked example.

Non-resident companies with a UAE Permanent Establishment pay Corporate Tax on attributable income only. Full worked example: foreign construction company in Dubai computing taxable income.

Unrealised gains and losses must be included in UAE Taxable Income unless the irrevocable realisation basis election is made. Key guide for businesses with fair value assets in Dubai and Sharjah.

Full worked case study following the FTA Corporate Tax Guide Case Study 1 — Company F, UAE healthcare — with every adjustment explained. Practical guide for businesses in Dubai and Sharjah.

UAE Corporate Tax loss transfers between group companies under Article 38 and carry-forward restrictions when ownership changes under Article 39. Full worked case study for UAE business groups.

A complete guide to determining UAE taxable income under the Corporate Tax Law, covering accounting income adjustments, exempt income, deductible expenses, and tax payable calculations.

Understand which expenses are deductible and which must be added back when calculating UAE Corporate Tax taxable income. Includes worked examples for Dubai and Sharjah businesses.

The UAE Corporate Tax General Interest Deduction Limitation Rule caps net interest deductions at 30% of adjusted EBITDA. This guide explains the calculation with worked examples for UAE businesses.

UAE Corporate Tax allows businesses to carry forward tax losses and offset them against future taxable income — up to 75% of future taxable income per period. This guide explains the rules, limits, and transfer conditions.

The UAE Corporate Tax Law provides three major income exemptions — domestic dividends, participation exemption, and foreign PE exemption — plus a foreign tax credit to eliminate double taxation.

UAE excise tax evasion triggers criminal penalties under Article 23 of Federal Decree-Law No. 7 of 2017: smuggling, storing untaxed goods, false marks, and false documents. Full 2026 guide.

Four cases of deductible excise tax in UAE 2026: exports, component goods, rate decreases, and FTA-determined cases under Article 16. Documentary conditions and timing rules.