United Arab Emirates: Corporate Tax Relief on International Investment

Journal
Author
Hull, H.R.
Country
International; OECD; United Arab Emirates
Published Date
Issue
Bulletin for International Taxation 2023 (Volume 77), No. 3
FormatPDF
EUR
45
| USD
50 (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.