| Description |
1 online resource |
| Contents |
Cover -- Title -- Copyright -- Acknowledgements -- Foreword -- Table of Contents -- Introduction -- Part 1: UAE Tax Overview -- Chapter 1: Tax Jurisdictions -- 1.1. Introduction -- 1.2. Federal -- 1.3. Emirates -- 1.4. Free zones -- Chapter 2: Direct Tax -- 2.1. Introduction -- 2.2. Corporate tax -- 2.3. Personal tax -- Chapter 3: Indirect Tax -- 3.1. Introduction -- 3.2. Value added tax -- 3.2.1. Scope -- 3.2.2. Registration -- 3.2.2.1. Mandatory registration -- 3.2.2.2. Voluntary registration -- 3.2.2.3. Group registration -- 3.2.3. Types of supply -- 3.2.3.1. Standard-rated supplies -- 3.2.3.2. Zero-rated supplies -- 3.2.3.3. Exempt supplies -- 3.2.3.4. Out-of-scope supplies -- 3.2.3.5. Deemed supplies -- 3.2.3.6. Profit margin supplies -- 3.2.4. Place, date and value of supplies -- 3.2.5. Output VAT -- 3.2.5.1. Goods -- 3.2.5.2. Services -- 3.2.5.3. Price display -- 3.2.5.4. Tax invoices -- 3.2.6. Input VAT -- 3.2.6.1. Input tax recovery -- 3.2.6.2. Blocked input tax -- 3.2.6.3. Timing of recovery -- 3.2.6.4. Input tax apportionment -- 3.2.7. VAT refunds -- 3.2.7.1. Government entities and charities -- 3.2.7.2. New residences -- 3.2.7.3. Business visitors -- 3.2.7.4. Tourists -- 3.2.7.5. Exhibitions and conferences -- 3.2.8. VAT reporting -- 3.2.8.1. Filing and payment -- 3.2.8.2. Voluntary disclosures -- 3.2.8.3. Record keeping -- 3.3. Customs duty -- 3.3.1. Importer of record -- 3.3.2. Tariff classification -- 3.3.3. Rules of origin -- 3.3.4. Valuation of goods -- 3.3.5. Suspension regimes -- 3.3.5.1. Goods in transit256 -- 3.3.5.2. Customs warehouses -- 3.3.5.3. Free zones and tax-free shops -- 3.3.5.4. Temporary admission -- 3.3.5.5. Import for re-export -- 3.3.6. Exemptions -- 3.3.7. Reimportation -- 3.4. Excise tax -- 3.4.1. Excise goods -- 3.4.2. Taxpayers -- 3.4.3. Rates -- 3.4.4. Digital tax stamps -- 3.4.5. Filing and payment |
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Part 2: International Tax Treaties -- Chapter 4: Treaty Framework -- 4.1. Introduction -- 4.2. Sources of treaty law -- 4.3. Interpretation of tax treaties -- 4.4. Interaction between treaty law and domestic law -- Chapter 5: Scope of Tax Treaties -- 5.1. Introduction -- 5.2. Taxes covered -- 5.3. Period of time covered -- 5.4. Territory covered -- 5.5. Persons covered -- 5.5.1. Residents -- 5.5.2. OECD Model definition -- 5.5.2.1. Context, object and purpose -- 5.5.2.2. Domestic law reference -- 5.5.2.3. Terms of the treaty -- 5.5.3. UAE treaty definitions -- 5.5.3.1. Individuals -- 5.5.3.2. Government bodies and institutions -- 5.5.3.3. Companies and other legal entities -- 5.5.3.4. Trusts, charities and foundations -- 5.5.3.5. Pension schemes -- 5.5.3.6. Collective investment vehicles and real estate investment trusts -- Chapter 6: Immovable Property -- 6.1. Principles of taxation -- 6.2. Allocation of income -- Chapter 7: Business Profits -- 7.1. Principles of taxation -- 7.1.1. General principle -- 7.1.2. International traffic -- 7.2. Permanent establishments defined -- 7.2.1. Legal basis -- 7.2.2. Fixed place of business -- 7.2.3. Representatives -- 7.2.4. Service permanent establishments -- 7.2.5. Subsidiaries -- 7.2.6. The impact of e-commerce -- 7.3. Allocation of profits -- Chapter 8: Transfer Pricing -- 8.1. Introduction -- 8.2. Arm's length prices -- 8.2.1. Introduction -- 8.2.2. Arm's length methods -- 8.2.2.1. Traditional transaction methods -- 8.2.2.2. Transactional profit methods -- 8.3. Documentation and compliance -- 8.3.1. Master File -- 8.3.2. Local File -- 8.3.3. Country-by-country reporting -- 8.4. Consequences of inappropriate transfer pricing practices -- Chapter 9: Dividends -- 9.1. Definition -- 9.2. Taxation in the beneficiary state -- 9.3. Taxation in the source state -- 9.3.1. Limited tax liability |
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9.3.2. Beneficial ownership -- 9.3.3. Treaty abuse -- 9.3.4. Extraterritoriality -- 9.4. Procedural considerations -- Chapter 10: Interest -- 10.1. Interest -- Chapter 11: Royalties -- 11.1. Royalties -- Chapter 12: Capital Gains -- 12.1. Capital gains -- Chapter 13: Personal Services -- 13.1. Independent personal services -- 13.2. Dependent personal services -- 13.2.1. General rules -- 13.2.2. Short-term employment (international transfers) -- 13.2.3. Employment in international transport -- 13.3. Directors' fees -- 13.4. Artistes and sportsmen -- 13.5. Government service and members of diplomatic missions and consular posts -- 13.6. Students -- Chapter 14 Pensions -- 14.1. Pensions -- Chapter 15: Other Income -- 15.1. Other income -- Chapter 16: Capital -- 16.1. Capital -- Chapter 17: Double Taxation Relief -- 17.1. Introduction -- 17.2. Double taxation defined -- 17.3. Relief from concurrent full tax liability -- 17.4. Relief from concurrent limited tax liability -- 17.5. Relief from concurrent full and limited tax liability -- 17.5.1. Deduction method -- 17.5.2. Exemption method -- 17.5.3. Credit method -- 17.5.4. UAE tax treaties -- Chapter 18: Anti-Abuse Provisions -- 18.1. Introduction -- 18.2. International developments -- 18.3. Tax evasion or avoidance -- 18.4. Anti-abuse provisions -- 18.4.1. Limitation on benefits -- 18.4.1.1. Publicly traded test -- 18.4.1.2. Ownership and base erosion test -- 18.4.1.3. Active business test -- 18.4.1.4. Derivative benefits test -- 18.4.1.5. Discretionary relief -- 18.4.2. Principal purpose test -- 18.5. Tax policy considerations -- Chapter 19: Non-Discrimination -- 19.1. Introduction -- 19.2. Scope of application -- 19.3. Unlawful discrimination -- 19.3.1. Discrimination on the grounds of nationality -- 19.3.2. Discrimination against businesses -- Chapter 20: Mutual Agreement Procedure |
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20.1. Introduction -- 20.2. Request by taxpayers -- 20.3. Request by competent authorities -- 20.4. Arbitration procedure -- Part 3: International Value Added Tax -- Chapter 21: VAT Framework -- 21.1. VAT framework -- Chapter 22: International Goods -- 22.1. Introduction -- 22.2. International imports -- 22.2.1. General principles -- 22.2.1.1. Scope -- 22.2.1.2. Registration requirements -- 22.2.1.3. Place of import -- 22.2.1.4. Taxable base -- 22.2.1.5. Date of import -- 22.2.2. Chargeable events -- 22.2.2.1. Point of entry -- 22.2.2.2. Import VAT deferral -- 22.2.3. Designated zones -- 22.2.3.1. Importation to a designated zone -- 22.2.3.2. Designated zone to mainland United Arab Emirates -- 22.2.3.3. Designated zone to VAT suspension -- 22.2.3.4. Consumption within a designated zone -- 22.2.3.5. Designated zone to designated zone -- 22.2.4. Suspension regimes -- 22.2.5. Exemptions -- 22.2.5.1. VAT exemptions and zero rating -- 22.2.5.2. Customs exemptions -- 22.2.5.3. Personal effects -- 22.2.5.4. Special needs -- 22.2.6. Re-importation -- 22.3. International exports -- 22.3.1. General principles -- 22.3.2. Designated zones -- 22.3.2.1. Mainland United Arab Emirates to designated zone -- 22.3.2.2. VAT suspension to designated zone -- 22.3.2.3. Designated zone to rest of the world -- 22.3.3. Suspension regimes -- 22.3.4. VAT refunds -- 22.3.4.1. Foreign businesses -- 22.3.4.2. Tourist visitors -- 22.3.4.3. Government bodies -- 22.4. Intra-GCC transactions -- 22.4.1. Introduction -- 22.4.2. Business-to-business (B2B) supplies -- 22.4.2.1. Without transport -- 22.4.2.2. With transport -- 22.4.3. Business-to-consumer (B2C) supplies (distance selling) -- 22.4.3.1. Without transport -- 22.4.3.2. With transport -- 22.4.4. Intra-GCC transfers (B2Me) -- 22.4.5. Consumer-to-consumer (C2C) and self-supplies by consumers (C2Me) |
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Chapter 23: International Services -- 23.1. Introduction -- 23.2. Place-of-supply rules -- 23.2.1. General rules -- 23.2.1.1. Customer status -- 23.2.1.2. Place(s) of residence -- 23.2.2. Special rules -- 23.2.2.1. Leasing means of transport -- 23.2.2.2. International transportation -- 23.2.2.3. Real estate-related services -- 23.2.2.4. Wired and wireless telecommunication and electronic services -- 23.2.2.5. Restaurant, hotel and catering services -- 23.2.2.6. Cultural, artistic, sport, educational and recreational services -- 23.2.2.7. Transport of goods-related services -- 23.3. Designated zone services -- 23.4. Inbound services -- 23.4.1. Registered international suppliers -- 23.4.2. Non-registered international suppliers -- 23.5. Outbound services -- 23.5.1. Zero-rating -- 23.5.2. Qualifying conditions -- 23.5.2.1. Place of the customer -- 23.5.2.2. Nature of the services -- 23.5.3. VAT refunds -- 23.5.3.1. Foreign businesses -- 23.5.3.2. Government bodies -- 23.6. Intra-GCC transactions -- 23.6.1. Business-to-business (B2B) supplies -- 23.6.2. Business-to-consumer (B2C) supplies -- 23.6.3. Consumer-to-consumer (C2C) services -- Part 4: Base Erosion and Profit Shifting -- Chapter 24: International Framework -- 24.1. Introduction -- 24.2. BEPS Action Plan -- 24.3. Inclusive Framework on BEPS -- 24.4. Minimum standards -- 24.4.1. Harmful tax practices -- 24.4.2. Prevention of tax treaty abuse -- 24.4.3. Country-by-country reporting -- 24.4.4. Tax treaty dispute resolution -- Chapter 25: Country-by-Country Reporting -- 25.1. Introduction -- 25.2. Scope -- 25.2.1. UAE headquarters -- 25.2.2. Multinational enterprise groups -- 25.2.3. Consolidated revenue threshold -- 25.3. Entities -- 25.3.1. Ultimate parent entity -- 25.3.2. Surrogate parent entity -- 25.3.3. Reporting entity -- 25.3.4. Constituent entities -- 25.4. Reportable periods |
| Summary |
Covering both domestic and international laws, this book provides an in-depth analysis of the taxation of international cross-border investments involving the United Arab Emirates |
| Subject |
Taxation -- Law and legislation -- United Arab Emirates
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Taxation -- Law and legislation.
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Taxation -- Law and legislation
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United Arab Emirates
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| Form |
Electronic book
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| Author |
Scalia, Roberto
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| ISBN |
9087227361 |
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9789087227364 |
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