United Arab Emirates: Corporate Tax Relief on International Investment

Journal
Hull, H.R.
International; OECD; United Arab Emirates
Bulletin for International Taxation 2023 (Volume 77), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The UAE’s new Corporate Tax Law introduces a competitive tax regime, granting tax relief to a number of business activities. The UAE also has an extensive treaty network, providing relief on international transactions. This article focuses on corporate tax and treaty relief on inbound, throughbound and outbound investment.