{"product_id":"taxmanns-law-practice-relating-to-uae-corporate-tax-book-by-nirav-shah","title":"Taxmann's Law \u0026 Practice Relating to UAE Corporate Tax - Book By Nirav Shah","description":"\u003cp\u003e\u003cstrong\u003eTaxmann's Law \u0026amp; Practice Relating to UAE Corporate Tax - Book By Nirav Shah\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eEdition : \u003c\/strong\u003e3rd (2026)\u003c\/p\u003e\n\u003cp\u003eLaw \u0026amp; Practice Relating to UAE Corporate Tax is a comprehensive, article-by-article commentary on the United Arab Emirates Corporate Tax regime, read together with the complete body of subsidiary legislation that gives the regime effect. It explains the law as enacted by Federal Decree-Law No. 47 of 2022 (as amended by Federal Decree-Law No. 60 of 2023) and traces each provision from the bare statutory text through its practical operation—who is taxed, on what base, at what rate, with what exemptions, deductions, reliefs and anti-avoidance limits, and against what compliance, registration and penalty framework.\u003c\/p\u003e\n\u003cp\u003eThe treatment is deliberately two-layered. The first layer is interpretive commentary that takes each Article in sequence, reproduces it, and then analyses its scope, conditions and consequences with reasoning, worked numerical examples, decision-tree flowcharts and end-to-end multi-entity scenarios. The second layer is a consolidated statutory compendium that reproduces, in full, the principal Decree-Laws plus the entire suite of Cabinet Decisions and Resolutions, Federal Tax Authority Decisions, Ministerial Decisions and a Public Clarification that operationalise the law. The result is a single working reference that lets a reader move from a concept, to the controlling Article, to the implementing decision, without leaving the volume.\u003c\/p\u003e\n\u003cp\u003eThe book is written to be useful to a newcomer building a foundation and to a specialist resolving a complex cross-border or structuring question. It also integrates the Federal Tax Authority's own Corporate Tax Guides at the points where they matter, and it situates the UAE regime within the wider international framework—permanent establishment, transfer pricing, foreign tax credits, treaty interaction and the Pillar Two top-up tax—so that the domestic rules are read in their global context.\u003c\/p\u003e\n\u003cp\u003eThis book is intended for the following audience:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003eTax Practitioners, Consultants and Advisors\u003c\/strong\u003e handling UAE corporate tax engagements\u003c\/li\u003e\n\u003cli\u003e\u003cstrong\u003eChartered Accountants, CPAs and Audit Professionals\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eCFOs, Financial Controllers and In-House Tax and Finance Teams\u003c\/strong\u003e of businesses with a UAE nexus\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eFree Zone Entities and the Advisors\u003c\/strong\u003e who structure and service them\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eLawyers\u003c\/strong\u003e advising on entity structuring, restructuring, family foundations and partnerships\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eMultinational Group Tax Functions\u003c\/strong\u003e dealing with permanent establishment, transfer pricing, foreign tax credits, treaty interplay and Pillar Two\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eAcademics, Researchers and Students\u003c\/strong\u003e of tax law and international taxation\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eFinance and Business Professionals\u003c\/strong\u003e who want both the fundamentals and the more complex aspects of the regime in one place\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe Present Publication is the 3\u003csup\u003erd\u003c\/sup\u003e Edition, updated to reflect Cabinet, Ministerial and Federal Tax Authority decisions issued up to 1st March 2026, with the appendix reproducing instruments through 2026. This book is authored by CA Nirav Shah, with the following noteworthy features:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e[\u003cstrong\u003eArticle-wise Architecture\u003c\/strong\u003e] Every Article is reproduced and then analysed in a consistent sequence—an overview of intent, a clause-by-clause breakdown, the conditions to be satisfied, the consequences that follow, and the interaction with related provision\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eWorked Numerical Examples\u003c\/strong\u003e] Concrete examples appear throughout virtually every chapter, illustrating computations, thresholds and elections in numerical terms\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eComprehensive, Multi-Entity Scenarios\u003c\/strong\u003e] Ten in-depth 'Comprehensive Examples' and 'Comprehensive Illustrations' run cross-border and structuring fact patterns from facts to conclusion, covering taxable-person and tax-base determination, exempt income, tax-loss set-off and transfer, tax-group computation, and the application of the General Anti-Abuse Rule, among others\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eDecision-Tree Flowcharts\u003c\/strong\u003e] Multi-condition tests, such as whether a person or stream of income falls within the charge, are reduced to a navigable yes\/no logic\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eIntegration of FTA Corporate Tax Guides\u003c\/strong\u003e] The Federal Tax Authority's guidance is incorporated at the relevant junctures, including guidance on the Investment Manager, the Free Zone Person, Qualifying Group Relief, and Business Restructuring Relief\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eTax Treaty and Withholding Table\u003c\/strong\u003e] A consolidated, country-by-country table sets out the UAE's tax treaties, capturing for each treaty partner the signature and entry-into-force dates and the applicable withholding rates on dividends and interest\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eComplete Statutory Compendium\u003c\/strong\u003e] The principal Decree-Laws and the full body of implementing Cabinet Decisions and Resolutions, Federal Tax Authority Decisions, Ministerial Decisions and a Public Clarification are reproduced in full text, so the primary sources sit alongside the commentary\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003ePractical, Application-Oriented Exposition\u003c\/strong\u003e] The 'what' of each rule is paired with the 'how' of complying with it, including documentation, registration, return-filing and record-keeping obligations\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe coverage of the book is as follows:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003eImposition and Rates\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe charge to corporate tax, the rate structure, and the special rate treatment of Qualifying Free Zone Persons and large multinational groups under the global minimum-tax framework\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eExempt Persons\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe full set of exempt persons—government and government-controlled entities, extractive and non-extractive natural resource businesses, qualifying public benefit entities, qualifying investment funds, and pension and social security funds—with the conditions, effective dates and consequences of gaining or losing exemption\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eTaxable Person, Residency and Permanent Establishment\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe determination of the taxable person and tax residency, the corporate tax base for resident, non-resident and natural persons, state-sourced income, and the constitution of a permanent establishment\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eFree Zone Regime\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eQualifying income, qualifying and excluded activities, the de minimis requirement, non-qualifying revenue, income from qualifying intellectual property, and the consequences of breaching the conditions\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eComputation of Taxable Income\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe computation of taxable income, accounting methods and adjustments, the realisation basis, and Small Business Relief\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eExempt Income\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eExempt income and dividends, the participation exemption, the foreign permanent establishment exemption, and relief for international transport\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eGroup and Restructuring Reliefs\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eTransfers within a qualifying group and business restructuring relief.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eDeductions\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe deduction framework includes deductible expenditure, the general and specific interest deduction limitation rules, entertainment expenditure, and non-deductible items\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eRelated Parties and Transfer Pricing\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eRelated parties and connected persons, the arm's length principle, transfer pricing methods and documentation, and corresponding adjustments\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eTax Losses\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eRelief, set-off, transfer, and the limitation on carry-forward following a change of ownership\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eTax Groups\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eFormation, cessation, the computation of group taxable income and the treatment of unutilised losses\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eCorporate Tax Payable and Foreign Tax Credits\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe calculation and settlement of corporate tax payable, currency rules, withholding tax, withholding tax credits, and the foreign tax credit mechanism for relieving double taxation\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003ePayment and Refunds\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003ePayment timelines and the cases and procedure for refunds\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eAnti-Abuse\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe General Anti-Abuse Rule, its applicability conditions, the bona-fide business purpose test, and its relationship with international anti-avoidance norms\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eCompliance Framework\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eRegistration and de-registration, tax returns, audited financial statements, transfer pricing documentation, record-keeping, the tax period and changes to it, and clarifications, including Advance Pricing Agreements.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eViolations and Disputes\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eViolations and administrative penalties, assessment and reconsideration, dispute resolution and appeals.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eTransitional and Closing Provisions\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eTransitional rules and closing provisions, including the treatment of international agreements and double taxation avoidance agreements\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003ePillar Two Top-Up Tax\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe top-up tax on multinational enterprises, including the implementing decision and accompanying administrative guidance\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe book is organised into two divisions.\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003eDivision One | Article-wise Commentary (Chapters 1 to 20)\u003c\/strong\u003e — Following the order of the law, Chapter 1 sets out the UAE regulatory and federal-structure background, the tax landscape, and a thirteen-part primer on the Corporate Tax Law; Chapters 2 to 20 take the Articles in sequence. Each chapter follows the same pattern:\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eStatutory Text — The relevant Article (or group of Articles) is reproduced in full\u003c\/li\u003e\n\u003cli\u003eOverview — The purpose and context of the provision are explained\u003c\/li\u003e\n\u003cli\u003eClause-by-Clause Analysis — Scope, definitions, conditions and consequences are worked through\u003c\/li\u003e\n\u003cli\u003eExamples and Flowcharts — Numerical examples, illustrations and decision-tree flowcharts make the mechanics concrete\u003c\/li\u003e\n\u003cli\u003eComprehensive Scenarios and FTA Guides — Selected chapters close with a multi-entity 'Comprehensive Example' and fold in the Federal Tax Authority's Corporate Tax Guides where relevant\u003c\/li\u003e\n\u003cli\u003eIntricate provisions receive extended, subdivided treatment—the Free Zone Person Article across thirteen sub-topics and the foreign tax credit across a fourteen-part analysis.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\n\u003cstrong\u003eDivision Two | Appendix: Statutory and Regulatory Compendium\u003c\/strong\u003e — This division reproduces, in full text, the primary sources behind the regime—Federal Decree-Law No. 47 of 2022, the amending Federal Decree-Law No. 60 of 2023, the 2026 Cabinet Decision on certain sports entities, and the full body of implementing Cabinet Decisions and Resolutions, Federal Tax Authority Decisions, Ministerial Decisions and a Public Clarification\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Taxmann","offers":[{"title":"Default Title","offer_id":40803340877905,"sku":"","price":2109.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1_6e853cb6-0ad9-4bcf-8754-9d5d32eab622.jpg?v=1781589756","url":"https:\/\/buytestseries.in\/products\/taxmanns-law-practice-relating-to-uae-corporate-tax-book-by-nirav-shah","provider":"BuyTestSeries.in","version":"1.0","type":"link"}