Guide to UAE Corporate Tax

Guide to UAE Corporate Tax

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Author : CA Avinash Gupta, CA Naveen Sharma, CA Uttam Patel
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  1. GUIDE TO UAE CORPORATE TAX

The Guide to UAE Corporate Tax (3rd Edition, 2024) by CA Avinash Gupta, CA Naveen Sharma, and CA Uttam Patel is a detailed and practical handbook on the newly implemented UAE Corporate Tax regime. Designed for businesses, tax professionals, and consultants operating in or with the United Arab Emirates, this edition provides a complete understanding of the legislative framework, compliance requirements, and strategic planning opportunities under the UAE’s federal corporate tax law.


Updated to reflect the latest notifications, Cabinet and Ministerial Decisions, and administrative guidelines issued up to 2024, this book offers a section-by-section commentary with real-world applicability.


The content includes:

• Overview and objectives of the UAE Corporate Tax regime

• Key definitions and scope of applicability, including free zone entities and mainland businesses

• Tax residency rules for individuals and entities

• Determination of taxable income and exempt income categories

• Transfer pricing provisions and documentation requirements

• Treatment of related party transactions and connected persons

• Rules for foreign tax credits and avoidance of double taxation

• Corporate restructuring, mergers, and group relief provisions

• Anti-avoidance measures and penalties for non-compliance

• Industry-specific provisions, including banking, real estate, and oil & gas

• Filing procedures, payment timelines, and record-keeping obligations

• Comparative insights with GCC and global corporate tax regimes

• Practical compliance checklists and tax planning strategies


This edition is essential for:

• Corporate tax teams in UAE-based and multinational companies

• Chartered accountants, tax advisors, and legal practitioners

• Entrepreneurs, start-ups, and SMEs establishing operations in the UAE

• Investors and foreign companies evaluating UAE as a business destination


With its blend of legal interpretation, procedural clarity, and strategic guidance, the Guide to UAE Corporate Tax equips professionals to navigate this evolving tax landscape confidently and in full compliance.

 

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Shipping & Returns

Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.

Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.

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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

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About the authors

CA Avinash Gupta

CA Avinash Gupta

CA Avinash Gupta is the fellow member of the Institute of Chartered Accountants of India. Hedid his graduation from Shri Ram College of Commerce. Delhi University and awarded the best student of the college. He is also in the merit list of ICAI in CA Final. He is also Law Graduate and completed his LLM in International Taxation from Vienna University, Austria, Europe. He has authored 3 books on International Taxation, Transfer Pricing and UAE Corporate Tax. He is also perusing Phd. In Law on the subject of Taxation of Digital Transactions. He is also regular faculty on UAE Corporate Tax and Transfer pricing at ICAI and various chapters. He was the Chairman of Northern India Regional Council of The Institute of Chartered Accountants of India for the year 2021-22. He is also Secretary of SRCC Alumni Association. He is National Treasurer of International Fiscal Association – India Branch (A Netherland based body). He has delivered more than 3000 lectures at national and international level. He has experience of handling various International Taxation including Transfer Pricing matters of big corporate. He worked as Finance Analyst in P&G. He has won many laurels during school, college and CA student life

 

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CA Naveen Sharma

CA Naveen Sharma

CA Naveen Sharma works as a Director –Internal Audit in Oasis Investment Company (AI Shirawi Group). He is a multi-faceted and multi-talented professional. He is in Dubai since last more than 23 years. He is among the first Chartered Accountants in the UAE to receive Golden Visa. At present, he is the Chairman of Taxation Society which is the only association dedicated to UAE Taxation. He is also the Hon. Cultural Events Secretary and Board Member of India Club, Dubai. India Club, Dubai is the largest body outside India and also Convener of IBPC Tax forum. He is also Past Chairman of ICAI UAE Dubai Chapter (2017-18)

 

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CA Uttam Patel

CA Uttam Patel

CA Uttam Patel Graduated as Bachelor of Commerce from the University of Jabalpur in the year 1996. He obtained a Masters in Commerce from the University of Pune in the year 1998. He qualified as CA in 1999 with All India Rank. He is also qualified in ISA, certified professional in international taxation and IFRS from ICAI. He worked as an Assistant Manger for Tata Steels, Mumbai

 

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