UAE International Tax.
UAE International Tax provides an in-depth analysis of the taxation of international cross-border investments involving the United Arab Emirates. Whether the United Arab Emirates is the source or the destination of investments, both domestic and international laws are addressed in detail.The United...
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Place / Publishing House: | Amsterdam : : IBFD Publications USA, Incorporated,, 2021. Ã2021. |
Year of Publication: | 2021 |
Edition: | 1st ed. |
Language: | English |
Online Access: | |
Physical Description: | 1 online resource (461 pages) |
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Table of Contents:
- Cover
- Title
- Copyright
- Acknowledgements
- Foreword
- Table of Contents
- Introduction
- Part 1: UAE Tax Overview
- Chapter 1: Tax Jurisdictions
- 1.1. Introduction
- 1.2. Federal
- 1.3. Emirates
- 1.4. Free zones
- Chapter 2: Direct Tax
- 2.1. Introduction
- 2.2. Corporate tax
- 2.3. Personal tax
- Chapter 3: Indirect Tax
- 3.1. Introduction
- 3.2. Value added tax
- 3.2.1. Scope
- 3.2.2. Registration
- 3.2.2.1. Mandatory registration
- 3.2.2.2. Voluntary registration
- 3.2.2.3. Group registration
- 3.2.3. Types of supply
- 3.2.3.1. Standard-rated supplies
- 3.2.3.2. Zero-rated supplies
- 3.2.3.3. Exempt supplies
- 3.2.3.4. Out-of-scope supplies
- 3.2.3.5. Deemed supplies
- 3.2.3.6. Profit margin supplies
- 3.2.4. Place, date and value of supplies
- 3.2.5. Output VAT
- 3.2.5.1. Goods
- 3.2.5.2. Services
- 3.2.5.3. Price display
- 3.2.5.4. Tax invoices
- 3.2.6. Input VAT
- 3.2.6.1. Input tax recovery
- 3.2.6.2. Blocked input tax
- 3.2.6.3. Timing of recovery
- 3.2.6.4. Input tax apportionment
- 3.2.7. VAT refunds
- 3.2.7.1. Government entities and charities
- 3.2.7.2. New residences
- 3.2.7.3. Business visitors
- 3.2.7.4. Tourists
- 3.2.7.5. Exhibitions and conferences
- 3.2.8. VAT reporting
- 3.2.8.1. Filing and payment
- 3.2.8.2. Voluntary disclosures
- 3.2.8.3. Record keeping
- 3.3. Customs duty
- 3.3.1. Importer of record
- 3.3.2. Tariff classification
- 3.3.3. Rules of origin
- 3.3.4. Valuation of goods
- 3.3.5. Suspension regimes
- 3.3.5.1. Goods in transit256
- 3.3.5.2. Customs warehouses
- 3.3.5.3. Free zones and tax-free shops
- 3.3.5.4. Temporary admission
- 3.3.5.5. Import for re-export
- 3.3.6. Exemptions
- 3.3.7. Reimportation
- 3.4. Excise tax
- 3.4.1. Excise goods
- 3.4.2. Taxpayers
- 3.4.3. Rates
- 3.4.4. Digital tax stamps
- 3.4.5. Filing and payment.
- Part 2: International Tax Treaties
- Chapter 4: Treaty Framework
- 4.1. Introduction
- 4.2. Sources of treaty law
- 4.3. Interpretation of tax treaties
- 4.4. Interaction between treaty law and domestic law
- Chapter 5: Scope of Tax Treaties
- 5.1. Introduction
- 5.2. Taxes covered
- 5.3. Period of time covered
- 5.4. Territory covered
- 5.5. Persons covered
- 5.5.1. Residents
- 5.5.2. OECD Model definition
- 5.5.2.1. Context, object and purpose
- 5.5.2.2. Domestic law reference
- 5.5.2.3. Terms of the treaty
- 5.5.3. UAE treaty definitions
- 5.5.3.1. Individuals
- 5.5.3.2. Government bodies and institutions
- 5.5.3.3. Companies and other legal entities
- 5.5.3.4. Trusts, charities and foundations
- 5.5.3.5. Pension schemes
- 5.5.3.6. Collective investment vehicles and real estate investment trusts
- Chapter 6: Immovable Property
- 6.1. Principles of taxation
- 6.2. Allocation of income
- Chapter 7: Business Profits
- 7.1. Principles of taxation
- 7.1.1. General principle
- 7.1.2. International traffic
- 7.2. Permanent establishments defined
- 7.2.1. Legal basis
- 7.2.2. Fixed place of business
- 7.2.3. Representatives
- 7.2.4. Service permanent establishments
- 7.2.5. Subsidiaries
- 7.2.6. The impact of e-commerce
- 7.3. Allocation of profits
- Chapter 8: Transfer Pricing
- 8.1. Introduction
- 8.2. Arm's length prices
- 8.2.1. Introduction
- 8.2.2. Arm's length methods
- 8.2.2.1. Traditional transaction methods
- 8.2.2.2. Transactional profit methods
- 8.3. Documentation and compliance
- 8.3.1. Master File
- 8.3.2. Local File
- 8.3.3. Country-by-country reporting
- 8.4. Consequences of inappropriate transfer pricing practices
- Chapter 9: Dividends
- 9.1. Definition
- 9.2. Taxation in the beneficiary state
- 9.3. Taxation in the source state
- 9.3.1. Limited tax liability.
- 9.3.2. Beneficial ownership
- 9.3.3. Treaty abuse
- 9.3.4. Extraterritoriality
- 9.4. Procedural considerations
- Chapter 10: Interest
- 10.1. Interest
- Chapter 11: Royalties
- 11.1. Royalties
- Chapter 12: Capital Gains
- 12.1. Capital gains
- Chapter 13: Personal Services
- 13.1. Independent personal services
- 13.2. Dependent personal services
- 13.2.1. General rules
- 13.2.2. Short-term employment (international transfers)
- 13.2.3. Employment in international transport
- 13.3. Directors' fees
- 13.4. Artistes and sportsmen
- 13.5. Government service and members of diplomatic missions and consular posts
- 13.6. Students
- Chapter 14 Pensions
- 14.1. Pensions
- Chapter 15: Other Income
- 15.1. Other income
- Chapter 16: Capital
- 16.1. Capital
- Chapter 17: Double Taxation Relief
- 17.1. Introduction
- 17.2. Double taxation defined
- 17.3. Relief from concurrent full tax liability
- 17.4. Relief from concurrent limited tax liability
- 17.5. Relief from concurrent full and limited tax liability
- 17.5.1. Deduction method
- 17.5.2. Exemption method
- 17.5.3. Credit method
- 17.5.4. UAE tax treaties
- Chapter 18: Anti-Abuse Provisions
- 18.1. Introduction
- 18.2. International developments
- 18.3. Tax evasion or avoidance
- 18.4. Anti-abuse provisions
- 18.4.1. Limitation on benefits
- 18.4.1.1. Publicly traded test
- 18.4.1.2. Ownership and base erosion test
- 18.4.1.3. Active business test
- 18.4.1.4. Derivative benefits test
- 18.4.1.5. Discretionary relief
- 18.4.2. Principal purpose test
- 18.5. Tax policy considerations
- Chapter 19: Non-Discrimination
- 19.1. Introduction
- 19.2. Scope of application
- 19.3. Unlawful discrimination
- 19.3.1. Discrimination on the grounds of nationality
- 19.3.2. Discrimination against businesses
- Chapter 20: Mutual Agreement Procedure.
- 20.1. Introduction
- 20.2. Request by taxpayers
- 20.3. Request by competent authorities
- 20.4. Arbitration procedure
- Part 3: International Value Added Tax
- Chapter 21: VAT Framework
- 21.1. VAT framework
- Chapter 22: International Goods
- 22.1. Introduction
- 22.2. International imports
- 22.2.1. General principles
- 22.2.1.1. Scope
- 22.2.1.2. Registration requirements
- 22.2.1.3. Place of import
- 22.2.1.4. Taxable base
- 22.2.1.5. Date of import
- 22.2.2. Chargeable events
- 22.2.2.1. Point of entry
- 22.2.2.2. Import VAT deferral
- 22.2.3. Designated zones
- 22.2.3.1. Importation to a designated zone
- 22.2.3.2. Designated zone to mainland United Arab Emirates
- 22.2.3.3. Designated zone to VAT suspension
- 22.2.3.4. Consumption within a designated zone
- 22.2.3.5. Designated zone to designated zone
- 22.2.4. Suspension regimes
- 22.2.5. Exemptions
- 22.2.5.1. VAT exemptions and zero rating
- 22.2.5.2. Customs exemptions
- 22.2.5.3. Personal effects
- 22.2.5.4. Special needs
- 22.2.6. Re-importation
- 22.3. International exports
- 22.3.1. General principles
- 22.3.2. Designated zones
- 22.3.2.1. Mainland United Arab Emirates to designated zone
- 22.3.2.2. VAT suspension to designated zone
- 22.3.2.3. Designated zone to rest of the world
- 22.3.3. Suspension regimes
- 22.3.4. VAT refunds
- 22.3.4.1. Foreign businesses
- 22.3.4.2. Tourist visitors
- 22.3.4.3. Government bodies
- 22.4. Intra-GCC transactions
- 22.4.1. Introduction
- 22.4.2. Business-to-business (B2B) supplies
- 22.4.2.1. Without transport
- 22.4.2.2. With transport
- 22.4.3. Business-to-consumer (B2C) supplies (distance selling)
- 22.4.3.1. Without transport
- 22.4.3.2. With transport
- 22.4.4. Intra-GCC transfers (B2Me)
- 22.4.5. Consumer-to-consumer (C2C) and self-supplies by consumers (C2Me).
- Chapter 23: International Services
- 23.1. Introduction
- 23.2. Place-of-supply rules
- 23.2.1. General rules
- 23.2.1.1. Customer status
- 23.2.1.2. Place(s) of residence
- 23.2.2. Special rules
- 23.2.2.1. Leasing means of transport
- 23.2.2.2. International transportation
- 23.2.2.3. Real estate-related services
- 23.2.2.4. Wired and wireless telecommunication and electronic services
- 23.2.2.5. Restaurant, hotel and catering services
- 23.2.2.6. Cultural, artistic, sport, educational and recreational services
- 23.2.2.7. Transport of goods-related services
- 23.3. Designated zone services
- 23.4. Inbound services
- 23.4.1. Registered international suppliers
- 23.4.2. Non-registered international suppliers
- 23.5. Outbound services
- 23.5.1. Zero-rating
- 23.5.2. Qualifying conditions
- 23.5.2.1. Place of the customer
- 23.5.2.2. Nature of the services
- 23.5.3. VAT refunds
- 23.5.3.1. Foreign businesses
- 23.5.3.2. Government bodies
- 23.6. Intra-GCC transactions
- 23.6.1. Business-to-business (B2B) supplies
- 23.6.2. Business-to-consumer (B2C) supplies
- 23.6.3. Consumer-to-consumer (C2C) services
- Part 4: Base Erosion and Profit Shifting
- Chapter 24: International Framework
- 24.1. Introduction
- 24.2. BEPS Action Plan
- 24.3. Inclusive Framework on BEPS
- 24.4. Minimum standards
- 24.4.1. Harmful tax practices
- 24.4.2. Prevention of tax treaty abuse
- 24.4.3. Country-by-country reporting
- 24.4.4. Tax treaty dispute resolution
- Chapter 25: Country-by-Country Reporting
- 25.1. Introduction
- 25.2. Scope
- 25.2.1. UAE headquarters
- 25.2.2. Multinational enterprise groups
- 25.2.3. Consolidated revenue threshold
- 25.3. Entities
- 25.3.1. Ultimate parent entity
- 25.3.2. Surrogate parent entity
- 25.3.3. Reporting entity
- 25.3.4. Constituent entities
- 25.4. Reportable periods.
- 25.5. Notifications.