TUAECIT
Training in UAE Corporate Income Tax
Mastering the UAE's New Corporate Income Tax Landscape: Regulations, Strategies, and Compliance

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نبذة عن الدورة التدريبية

المخرجات الرئيسية

National Association of State Boards of Accountancy

LEORON Professional Development Institute DMCC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org

محتوى الدورة التدريبية

Day 1

Corporate Income tax rate and Effective Date of the New Law

Taxable Persons

• Resident Person
• Non-Resident Person

Corporate Tax base

• Global Income
• State Sourced Income
• Permanent Establishment
• Investment Manager Exemption
• Partners in Unincorporated Partnership
• Family Foundation

Exempt Persons:

• Government Entity
• Government Controlled Entity
• Extractive Industries-Non-Extractive natural Resources Business
• Qualifying Public Benefit Entity
• Qualifying Investment Fund
• Public Pension or Social Security Fund
• Juridical Person Wholly Owned & Controlled by an Exempt Person

Day 2

Free Zone Businesses:

• Qualifying Free Zone Person
• Qualifying Free Zone Income

Calculating Taxable Income :

• Unrealized Gains/Losses
• Exempt Income
o Participation Exemption
o Foreign Permanent Establishment
• Small Business relief
• Tax Reliefs
o Transfers within a Qualifying Group
o Business restructuring Relief
• Deductible Expenses
o Wholly & Exclusively for Business
o Interest Deduction Limitation
o Entertainment Expenditure
• Non-deductible Expenses

Day 3

Transactions with Related Parties

• Arm’s Length Principle
• Related Parties and Control
• Payments to Connected Persons

Tax Losses

• Tax Loss Relief
• Transfer of Tax Losses
• Limitations on Tax Loss Carried Forward

Day 4

Tax Groups

• Tax Group Definition
• Formation and Cessation of Tax Group
• Taxable Income of a Tax Group

Calculation of Corporate Tax Payable

• Currency
• Calculation and Settlement of Corporate Tax
• Withholding Tax
• Foreign Tax Credit

Payment & Refund of Corporate Tax

• Corporate Tax Payment
• Corporate Tax Refund

General Anti Abuse Rules

• General Anti Abuse Rule

Day 5

Tax Registration & Deregistration

• Tax Returns & Clarifications
• Tax Returns
• Financial Statements
• Transfer Pricing Documentation
• Record Keeping
• Tax Period
• Change of Tax Period
• Clarifications

Penalties

International Agreements /Pillar 1/Pillar 2

Transitional Rules

على من يجب الحضور؟

Finance professionals: Accountants, auditors, tax consultants, and financial analysts who deal with corporate taxation in the UAE.

Business owners and entrepreneurs: Individuals operating businesses within the UAE, especially those in free zones or with international transactions.

Legal professionals: Lawyers and legal consultants specializing in tax law, corporate law, or advising clients on tax-related matters in the UAE.

Senior management: CEOs, CFOs, and other decision-makers responsible for tax planning, compliance, and risk management within their organizations.

Government officials: Regulators, policy-makers, and tax administrators involved in the formulation or implementation of the UAE's corporate income tax system.

Non-profit organizations: Representatives from qualifying public benefit entities, social security funds, or other exempt organizations seeking to understand their tax obligations under the new system.

الدورات ذات الصلة

التعليمات

AR What language will the course be taught in and what level of English do I need to take part in an LEORON training program?

AR Most of our public courses are delivered in English language. You need to be proficient in English to be able to fully participate in the workshop and network with other delegates. For in-house courses we have the capability to train in Arabic, Dutch, German and Portuguese.

AR Are LEORON Public courses certified by an official body/organization?

AR LEORON Institute partners with 20+ international bodies and associations.We also award continuing professional development credits (CPE/PDUs) for:1. NASBA (National Association of State Boards of Accountancy) 2. Project Management Institute PDUs 3. CISI credits 4. GARP credits 5. HRCI recertification credits 6. SHRM recertification credits

AR What is the deadline for registering to a public course?

AR The deadline to register for a public course is 14 days before the course starts. Kindly note that occasionally we do accept late registrations as well, but this needs to be confirmed with the project manager of the training program or with our registration desk that can be reached at +91 4 95 5711 or [email protected].

AR What does the course fee cover?

AR The course fee covers a premium training experience in a 5-star hotel, learning materials, lunches & refreshments, and for some courses, the certification fee and membership with the accrediting bodies.

AR Does LEORON give discounts?

AR Yes, we can provide discounts for group bookings. If you would like to discuss a discount on a corporate level, we will be happy to talk to you.