Overview of International Taxation , DTAA by CA Avinash Gupta – Day 1
Day 1 Overview of International Taxation , DTAA by CA Avinash Gupta Organisers: CA Deepak Gupta (Studycafe) CA SAngam Aggarwal
Understanding UAE Transfer Pricing Regulations
The United Arab Emirates (UAE) has implemented a robust Transfer Pricing (TP) regime, in line with international standards such as the OECD TP Guidelines (OECD TPG) and BEPS. This article delves into the intricacies of Article 34, 35, and 36 of the UAE Corporate Tax Law, its implementing decisions, guide…
Small Business Relief under UAE Corporate Tax
The UAE Corporate Tax Law, in its pursuit of fostering a thriving business environment, introduces Article 21, known as Small Business Relief. This provision aims to extend corporate tax relief to Resident Taxable Persons whose revenue falls below a specified threshold. Small Business Relief is a strategic move to support…