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
Format/Price
JournalUSD 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.