Guide to UAE Corporate Tax by CA Avinash Gupta, CA Naveen Sharma & CA Uttam Patel – 1st Edition 2026

Description

Chapter 1       Introduction of UAE Corporate Tax Law

Chapter 2       Taxability of Natural Person

Chapter 3       Chargeability, Corporate Tax Rate and Taxable Person

Chapter 4       Persons Exempted from Corporate Tax

Chapter 5       Taxation of Partnership & Family Foundation

Chapter 6       Computation of Taxable Income

Chapter 7       Deductions, Reliefs and Losses

Chapter 8       Transfer Pricing Regulations

Chapter 9       Payment of Corporate Tax, Tax Credit and Refund

Chapter 10     Tax Assessment and Penalties

Chapter 11     General Anti-Abuse Rule (GAAR)

Chapter 12     Transitional Rules & Business Restructuring

Chapter 13     Free Zone Person

Chapter 14     International Agreement (DTAA) and Tax Treaties

Chapter 15     Advance Pricing Agreements

Schedule I       List of Free Zones in UAE