UAE International Tax
Book overview
This book provides a thorough examination of the taxation associated with international cross-border investments involving the United Arab Emirates (UAE), addressing both domestic and international legal frameworks.
Key themes and topics
UAE International Tax provides a comprehensive examination of the taxation complexities related to international cross-border investments involving the United Arab Emirates. The book explores both domestic and international laws, regardless of whether the UAE is the source or destination of the investments.
In recent years, the UAE has undergone a substantial transformation in its tax environment. While maintaining its competitive tax status, the country has introduced several indirect taxes and strengthened its tax treaty network. It has done this whilst upholding its international obligations through new measures addressing base erosion and profit shifting, as well as enhancing transparency and information exchange. These developments have significantly impacted international cross-border investments.
In addition to analyzing the UAE's extensive network of international tax treaties, UAE International Tax also addresses intricate regulations designed to prevent treaty abuse, international VAT law, country-by-country reporting, economic substance requirements, beneficial ownership disclosures, financial account information, and other recent updates.
Authored in the context of the United Arab Emirates' "Year of the Fiftieth," commemorating 50 years since its establishment, UAE International Tax provides valuable insights into the evolving tax landscape of the region.
Table of Contents
UAE International Tax
DOI: https://doi.org/10.59403/3byxz92
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Chapter 1: Tax Jurisdictions
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Chapter 2: Direct Tax
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Chapter 3: Indirect Tax
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Chapter 4: Treaty Framework
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Chapter 5: Scope of Tax Treaties
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Chapter 6: Immovable Property
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Chapter 7: Business Profits
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Chapter 8: Transfer Pricing
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Chapter 9: Dividends
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Chapter 10: Interest
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Chapter 11: Royalties
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Chapter 12: Capital Gains
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Chapter 13: Personal Services
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Chapter 14: Pensions
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Chapter 15: Other Income
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Chapter 16: Capital
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Chapter 17: Double Taxation Relief
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Chapter 18: Anti-Abuse Provisions
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Chapter 19: Non-Discrimination
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Chapter 20: Mutual Agreement Procedure
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Chapter 21: VAT Framework
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Chapter 22: International Goods
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Chapter 23: International Services
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Chapter 24: International Framework
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Chapter 25: Country-by-Country Reporting
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Chapter 26: Economic Substance Regulations
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Chapter 27: Global Forum
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Chapter 28: Financial Account Information
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Chapter 29: Beneficial Ownership Information
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Appendix I: UAE Tax Treaty Network
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Appendix II: Tax Treaty Relief on Foreign Tax at Source
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Appendix III: OECD Model – Summary of Taxing Rights
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Appendix IV: UAE Free Zones
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Appendix V: UAE Designated Zones
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Table of contents
Part 1 UAE Tax Overview
Chapter 1: Tax Jurisdictions
Chapter 2: Direct Tax
Chapter 3: Indirect Tax
Part 2 International Tax Treaties
Chapter 4: Treaty Framework
Chapter 5: Treaty Framework
Chapter 6: Immovable Property
Chapter 7: Business Profits
Chapter 8: Transfer Pricing
Chapter 9: Dividends
Chapter 10: Interest
Chapter 11: Royalties
Chapter 12: Capital Gains
Chapter 13: Personal Services
Chapter 14: Pensions
Chapter 15: Other Income
Chapter 16: Capital
Chapter 17: Double Taxation Relief
Chapter 18: Anti-Abuse Provisions
Chapter 19: Non-Discrimination
Chapter 20: Mutual Agreement Procedure
Part 3 International Value Added Tax
Chapter 21: VAT Framework
Chapter 22: International Goods
Chapter 23: International Services
Part 4 Base Erosion and Profit Shifting
Chapter 24: International Framework
Chapter 25: Country-by-Country Reporting
Chapter 26: Economic Substance Regulations
Part 5 Transparency and Exchange of Information
Chapter 27: Global Forum
Chapter 28: Financial Account Information
Chapter 29: Beneficial Ownership Information
