United Arab Emirates: The Corporate Tax Regime for Free Zones

Journal
Leclercq, E.; Vanhee, T.; Beretta, G.
International; OECD; United Arab Emirates
Bulletin for International Taxation 2023 (Volume 77), No. 11
Price USD 45

This article focuses on the corporate tax regime of the United Arab Emirates (UAE) for Free Zone entities, which constitutes a key element of the new Corporate Tax Law effective since 1 June 2023. The authors also provide insights into the UAE’s positioning in relation to current international tax reforms.