Corporate Income Tax Law in the UAE

***This course gets updated, every time a new regulation is released.*** Background: o Why is Corporate Income Tax being implemented? o Impact of Corporate Income Tax on the UAE economy. o Current Status of Corporate Income Tax in the UAE and beyond. Corporate Income Tax Principles: o What is Corporate Income Tax? o How does Corporate Income Tax work? o Taxable persons. o Basis of taxation. o Calculation of taxable income. o Free zones. Other aspects of the Corporate Income Tax law: o Groups. o Transfer Pricing. o Calculation of Corporate Income Tax liability. o International Tax developments. o Administrative issues.