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

Rating:
4.8
English
Intermediate
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Course Overview

This 5-day course provides a comprehensive overview of the UAE's New Corporate Income Tax system, covering a range of topics from tax rates and exemptions to tax registration and international agreements.

Day 1 focuses on the introduction of the new tax law, including the tax rate, effective date, and taxable persons, such as resident and non-resident persons. The day also explores the corporate tax base, including global and state-sourced income, and exemptions for various entities, such as government-controlled entities and qualifying investment funds.

Day 2 covers free zone businesses, calculating taxable income, and tax reliefs. The session delves into qualifying free zone persons, exempt income, small business relief, and deductible and non-deductible expenses.

Day 3 centers on transactions with related parties, the arm's length principle, and tax losses. It examines tax loss relief, the transfer of tax losses, and limitations on tax loss carried forward.

Day 4 discusses tax groups, their formation, and cessation, as well as taxable income within a tax group. The day also covers the calculation of corporate tax payable, withholding tax, foreign tax credit, and general anti-abuse rules.

Finally, Day 5 tackles tax registration and deregistration, tax returns and clarifications, record keeping, penalties, and international agreements such as Pillar 1 and Pillar 2. The course also provides an overview of the transitional rules.

By the end of this course, participants will have a solid understanding of the UAE's New Corporate Income Tax system, enabling them to navigate its complexities and ensure compliance with the new regulations.

Qassim A.
Senior Specialist - Program Enrollment
[email protected]
Let’s talk on WhatsApp

Key Takeaways

1
Analyze the UAE's New Corporate Income Tax system, including the tax rate, effective date, taxable persons, and corporate tax base, to identify the impact on various entities and businesses.
2
Evaluate the tax implications for free zone businesses, calculate taxable income, and apply tax reliefs, incorporating knowledge of qualifying free zone persons, exempt income, small business relief, and deductible and non-deductible expenses.
3
Assess transactions with related parties, applying the arm's length principle and managing tax losses, by understanding tax loss relief, transfer of tax losses, and limitations on tax loss carried forward.
4
Synthesize information on tax groups, their formation and cessation, and taxable income within a tax group, while calculating corporate tax payable, withholding tax, foreign tax credit, and implementing general anti-abuse rules.
5
Demonstrate proficiency in tax registration and deregistration, preparing and submitting tax returns and clarifications, maintaining accurate record keeping, and navigating penalties and international agreements such as Pillar 1 and Pillar 2, while adhering to transitional rules.

National Association of State Boards of Accountancy
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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

Course Outline

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

Who Should Attend?

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.

FAQ

What language will the course be taught in and what level of English do I need to take part in a LEORON training program?
Most LEORON courses are delivered in English. However, there are some courses offered in Arabic, mainly online. For our in-house courses, sessions can be curated and delivered in any language upon request. In general, the best way to confirm language availability is to check with our Enrollment Managers for the most up-to-date information. Simply click on “Let’s talk on WhatsApp” to chat with us directly.
What formats are the courses offered in?
LEORON delivers training in various formats including face-to-face, live virtual sessions, self-paced learning, in-house delivery as well as online courses.
Are LEORON Public courses certified by an official body/organization?
Yes, most LEORON public courses are accredited by internationally recognized bodies such as CIPD, ATD, PMI, EdEx, and many others—depending on the course.
Who accredits LEORON’s training programs?
LEORON partners with over 20 international bodies such as PMI, CIPD, ATD, EdEx, NASBA, CISI, GARP, HRCI, SHRM, ACCA, ASQ, IIA, ILM, IAC, and others
Are CPD points or PDUs provided?
Yes, learners can earn CPD credits and professional development units (PDUs) including NASBA CPEs, PMI PDUs, CISI, GARP, HRCI, SHRM, and more.
How can I register for a course?
You can register through our website by filling in the inquiry form, or by speaking directly with one of our consultants via WhatsApp or email. Once we confirm your interest, we’ll guide you through the steps.
When is the registration deadline for public courses?
Registration typically closes 14 days before the course start date, with occasional late registrations accepted upon confirmation
What is included in the course fee?
The fee generally covers 5-star venue facilities, training materials, certified instruction, lunches and refreshments, plus certification and membership where applicabl0065
Are there group rates or discounts?
Yes, group bookings and corporate-level discounts are available. Learners are encouraged to reach out to discuss specific arrangements
What support is available with registration?
Enrollment Managers and a Registration Desk assist with the entire process, including deadlines, travel logistics, and course customization. As well as any other special requests you might have. Simply to go your preferred course and click on “Let’s chat on WhatsApp” to do so.
Can I request a bespoke course at my location or within my organization?
Yes, in-house training is fully customizable in terms of curriculum, language, delivery, and timing. You can suggest dates and locations. Simply to go your preferred course and click on “Let’s chat on WhatsApp” in order to address any questions or concerns in this regards.
What is the refund or cancellation policy?
Refund and cancellation policies vary depending on the course type and location. Generally, cancellations made at least 14 days before the course start date may be eligible for a full or partial refund, while cancellations made closer to the course date may incur a fee. For exact terms, please consult your Enrollment Manager or refer to the course confirmation email.
Can I register multiple employees from my company?
Yes. We support group registrations and offer corporate packages for organizations enrolling multiple participants. Our team can help coordinate the logistics for group bookings.
Who should attend these courses?
LEORON caters to a variety of professionals: from those seeking leadership development to project managers, HR specialists, finance professionals, cybersecurity, procurement, Ai enthusiasts and many others.
Do I need prior experience or academic qualifications?
Not always. Many specialized paths, like cybersecurity, accept learners without prior experience. However, some courses (e.g., PMI PDU-based ones) may have recommended prerequisites. Its always better to chat with one of our Enrollment Managers to discuss more. Simply to go your preferred course and click on “Let’s chat on WhatsApp” to do so.
Will I receive a certificate after completing the course?
Yes. Upon full attendance and successful completion, you will receive a certificate of participation or accreditation, depending on the course.
Are meals and refreshments included in face-to-face courses?
Yes. For in-person courses, lunch and coffee breaks are provided daily at the venue.
Can LEORON deliver a course in-house at our organization?
Absolutely. All programs can be delivered privately at your company or virtually for your team, customized to match your internal goals and structure.

Reviews

  • Review:
    IAMM Internal Audit Maturity Model
    In recognition of their dedication and contribution supporting IKEA Saudi Arabia in arranging training programs during 2017 & 2018, looking forward for more development and exciting effort this year. On behalf of IKEA Saudi Arabia, THANK YOU!
    Dalal Kutbi
  • Review:
    Certified Professional in Quality and Patient Safety
    Dating back to 2014, Mobily’s “LEORON” experience has grown from a single collaboration to a long-term partnership. We consider “LEORON” Institute as a strategic partner, whose contribution has been nothing but premium in equipping our staff with field-based knowledge and information. Past three years have resulted with an expanded collaboration with superior customer service and support. Best Regards,
    Turki S. Alsahaan
  • Review:
    Certified Professional in Quality and Patient Safety
    Since the partnership was signed between BAE Systems Saudi Development & Training and LEORON in 2017, we have been working together to offer the Saudi market a complete portfolio of training solutions benefiting from the wide and extensive experience of both parties. Recognizing the great success of this partnership, we are looking for further collaborations in the future that will position both companies as one of the leading training providers in Saudi Arabia. We thank the LEORON team for their full cooperation and continuing support, and look forward to further success together in the years to come.
    Emad Alrajih
  • Review:
    Certified Professional in Quality and Patient Safety
    We have been working with LEORON for the past two years and will be working with them again this upcoming year. The programs they delivered were fruitful and exciting and our organization has received positive feedback from the participants. What our organization aims to do is to provide at no cost training for all the private sector employees so that they may benefit from our offered programs in Innovation and Professional development. LEORON has helped us achieve this goal. We look forward to continuing this service and wish them the best of luck. Regards,
    Nasser M. Al-Subaie
  • Review:
    IAMM Internal Audit Maturity Model
    In recognition of their dedication and contribution supporting IKEA Saudi Arabia in arranging training programs during 2017 & 2018, looking forward for more development and exciting effort this year. On behalf of IKEA Saudi Arabia, THANK YOU!
    Dalal Kutbi
  • Review:
    Certified Professional in Quality and Patient Safety
    Dating back to 2014, Mobily’s “LEORON” experience has grown from a single collaboration to a long-term partnership. We consider “LEORON” Institute as a strategic partner, whose contribution has been nothing but premium in equipping our staff with field-based knowledge and information. Past three years have resulted with an expanded collaboration with superior customer service and support. Best Regards,
    Turki S. Alsahaan
  • Review:
    Certified Professional in Quality and Patient Safety
    Since the partnership was signed between BAE Systems Saudi Development & Training and LEORON in 2017, we have been working together to offer the Saudi market a complete portfolio of training solutions benefiting from the wide and extensive experience of both parties. Recognizing the great success of this partnership, we are looking for further collaborations in the future that will position both companies as one of the leading training providers in Saudi Arabia. We thank the LEORON team for their full cooperation and continuing support, and look forward to further success together in the years to come.
    Emad Alrajih
  • Review:
    Certified Professional in Quality and Patient Safety
    We have been working with LEORON for the past two years and will be working with them again this upcoming year. The programs they delivered were fruitful and exciting and our organization has received positive feedback from the participants. What our organization aims to do is to provide at no cost training for all the private sector employees so that they may benefit from our offered programs in Innovation and Professional development. LEORON has helped us achieve this goal. We look forward to continuing this service and wish them the best of luck. Regards,
    Nasser M. Al-Subaie