Individuals

Corporate tax policy, Individuals, OECD MC Convention, Permanent Establishments, UAE

, (Aurifer) and (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)/ /Leave a comment

Corporate Taxation (CT) Federal Decree No. 47 of 2022 (UAE CT Law) Federal Tax Authority (FTA) Ministry of Finance (MoF) OECD MC Convention (OECD MC) Permanent Establishment (PE) United Arab Emirates (UAE) UN MC Convention (UN MC) 1. Introduction The United Arab Emirates (UAE) announced the introduction of a Corporate Taxation (CT) regime on 31…