UAE International Tax

Covering both domestic and international laws, this book provides an in-depth analysis of the taxation of international cross-border investments involving the United Arab Emirates.

Why this book?

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 Arab Emirates has been undergoing a fundamental tax transformation in recent years. Whilst it has successfully maintained its position as a tax-competitive jurisdiction, the country has recently introduced a number of indirect taxes. It has also managed to significantly enhance its tax treaty network, whilst respecting its international commitments with new base erosion and profit shifting measures, as well as new measures to enhance transparency and exchange of information. These have all had a significant effect on international cross-border investments.

In addition to examining the United Arab Emirates’ significant network of international tax treaties, UAE International Tax addresses the complex rules for the avoidance of treaty abuse, international VAT law, country-by-country reporting, economic substance regulations, beneficial ownership disclosures, financial account information and other recent developments.

UAE International Tax was written in the context of the “Year of the Fiftieth”, celebrating 50 years since the formation of the United Arab Emirates.

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Sample excerpt, including table of contents

Author(s)

Howard R. Hull is Tax Strategy Advisor to the Al-Futtaim Group. He previously held positions as International Tax Partner with EY and Group Tax Director with Al-Futtaim. After obtaining a master’s degree in law from the University of Geneva, he qualified as a Certified Swiss Tax Expert. Mr Hull is regularly called upon to speak on matters of domestic and international taxation. He is an honorary member of the UAE chapter of the International Fiscal Association (IFA).

Roberto Scalia is an associate professor and teaches tax law at the University of Bergamo (Italy), from which he received a PhD in EU and international tax law. He is an international tax lawyer (avvocato) advising businesses and individuals on international tax law. Dr Scalia has written extensively on matters of UAE, Gulf Cooperation Council (GCC) and international taxation. He is chairman of the Joint Italian Arab Chamber of Commerce (JIACC) Tax Commission.