Dhruva Consultants

Interest Expense and Tax Deduction Insights in the GCC Business Realm

UAE Transfer Pricing Guide

Profits in Losses: Treatment of tax losses in GCC

Taxation of REITs: Increasingly attractive

Transfer Pricing Remuneration Models for Distributors

UAE CT Law – From accounting profit to tax profit

CT Law – UAE’s Anti-Abuse Framework: What you need to know

Deferred Tax: Simplifying the Complexities

Explanatory Guide on UAE Corporate Tax Law

Businesses Beyond Borders: Non-Resident Taxation in the UAE

Borrowing costs and how they could be looked at

Participation Exemption: This could mean tax savings!

Timelines for Corporate Tax registration and application for Exemption for certain class of Exempt Persons

Corporate Tax Deregistration Timeline

Conditions for change in Tax Period

Exception from Corporate Tax Registration

Treatment of Businesses and Business Activities of a Government Entity as Single Taxable Person

Some differences between English and Arabic version of UAE Corporate Tax Law

Corporate Tax Registration – Enabled on EmaraTax Portal

UAE Corporate Tax Law – Taxation of Corporations and Businesses

Agency Permanent Establishment (PE)

Tax Groups

What is Transfer Pricing?

Tax Residency Conditions

Thin Capitalisation

Free Zones

Free Zones – Taxability of various income streams

Capital Gains

Set-off and Carry forward of Losses

International rulings on Beneficial Ownership

Concept of Beneficial Ownership

Curious Case of Formula 1’s Permanent Establishment

What is Tax Residency and Why is it relevant?

Tax Residency – Companies

What is Corporate Tax?

Public Consultation Document – UAE Corporate Tax

MoF invites Public Consultation on UAE Corporate Tax

UAE introduces Corporate Tax

Economic Substance Requirements – Flashback and the journey ahead

ESR Flashback Series – Part 1

Dhruva Consultants ESR Flyer – Substance Tests, Challenges and Way forward for ESR Report to be filed by 31st December 2020

Dhruva Consultants – ESR Deadlines for Bahrain and Cayman Island Extended

Dhruva Consultants – Economic Substance Regulations – Recent updates

Economic Substance Regulations – ADGM updates its members on ESR

Dhruva Consultants – UAE issues FAQs on Economic Substance Regulations

Dhruva Consultants Alert – CbC Filing portals in UAE and KSA go LIVE

Dhruva Consultants Alert – UAE Economic Substance – Regulatory Authorities Notified

OECD issues updated Guidance on the Implementation of Country by Country Reporting

UAE issues FAQs on Country by Country reporting regulations

Dhruva Consultants – RAK ICC issues guidance on economic substance regulations

UAE issues additional guidance on economic substance regulations – First notification effective from 01 January 2020

UAE issues Country by Country reporting regulations

UAE issues economic substance regulations effective 30 April 2019, impacting relevant entities in the UAE