Anti-Fraud Provisions in the UAE VAT Law

Journal
Hassan, B.
Gulf Cooperation Council; United Arab Emirates
International VAT Monitor 2020 (Volume 31), No. 2
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The United Arab Emirates has enforced a VAT law for the taxation of goods and services since 1 January 2018. As VAT systems are susceptible to frequent VAT fraud, the author, in this article, explores provisions in the UAE VAT Law that could solidify VAT legislation against the occurrence of VAT fraud, provided they are implemented fully.