UAE International Tax
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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.
UAE International Tax
DOI: https://doi.org/10.59403/3byxz92
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Chapter 1: Tax Jurisdictions
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Chapter 2: Direct Tax
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Chapter 3: Indirect Tax
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Chapter 4: Treaty Framework
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Chapter 5: Scope of Tax Treaties
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Chapter 6: Immovable Property
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Chapter 7: Business Profits
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Chapter 8: Transfer Pricing
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Chapter 9: Dividends
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Chapter 10: Interest
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Chapter 11: Royalties
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Chapter 12: Capital Gains
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Chapter 13: Personal Services
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Chapter 14: Pensions
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Chapter 15: Other Income
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Chapter 16: Capital
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Chapter 17: Double Taxation Relief
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Chapter 18: Anti-Abuse Provisions
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Chapter 19: Non-Discrimination
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Chapter 20: Mutual Agreement Procedure
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Chapter 21: VAT Framework
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Chapter 22: International Goods
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Chapter 23: International Services
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Chapter 24: International Framework
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Chapter 25: Country-by-Country Reporting
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Chapter 26: Economic Substance Regulations
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Chapter 27: Global Forum
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Chapter 28: Financial Account Information
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Chapter 29: Beneficial Ownership Information
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Appendix I: UAE Tax Treaty Network
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Appendix II: Tax Treaty Relief on Foreign Tax at Source
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Appendix III: OECD Model – Summary of Taxing Rights
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Appendix IV: UAE Free Zones
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Appendix V: UAE Designated Zones
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