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Free UAE Corporate Tax Course 15 Online Video Lectures
Learn UAE Corporate Tax law online, free, through a structured course of 15 video lectures covering every crucial concept, from registration basics to advanced free zone provisions. Expert-led and self-paced.
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UAE
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Why Our Training
Learn UAE Tax Law the Right Way
Structured, practical, and built specifically for UAE businesses and tax professionals.
Self-Paced Learning
Watch at your own pace. Pause, rewind, and revisit any module as many times as you need.
UAE Law Specific
Every concept tied directly to UAE Federal Decree-Law No. 47 of 2022 and FTA guidance.
Completely Free
No subscription fees, no credit card, no hidden costs. Quality tax education for everyone.
Course Curriculum
What You'll Learn
15 in-depth video lectures covering every crucial concept of UAE Corporate Tax law, from fundamentals to advanced topics.
01
Corporate Tax Overview
- • Background and objectives of UAE CT
- • Tax rates: 9% standard, 0% threshold
- • Effective dates and registration obligations
- • Scope of UAE Corporate Tax Law
02
Exempt Persons
- • Government entities and wholly-owned subsidiaries
- • Qualifying Public Benefit Entities
- • Qualifying investment funds
- • Pension and social security funds
03
Taxable Person
- • Resident persons (juridical and natural)
- • Non-resident persons and UAE-sourced income
- • Incorporation and management & control tests
- • Individual business activities threshold
04
Basis of Taxation
- • Accounting income as the starting point
- • Adjustments to net profit/loss
- • Tax period and fiscal year rules
- • Worldwide income for residents
05
Permanent Establishment
- • Fixed place of business definition
- • Dependent agent PE rules
- • UAE PE of non-resident persons
- • Attribution of profits to a PE
06
Partnerships & Family Foundations
- • Tax treatment of unincorporated partnerships
- • Tax transparency elections
- • Family foundations as trusts
- • Qualifying family foundations rules
07
Exempt Income
- • Dividends from UAE resident entities
- • Capital gains via participation exemption
- • Foreign permanent establishment income
- • Qualifying participation conditions
08
Reliefs
- • Small Business Relief (AED 3M threshold)
- • Transitional rules for existing businesses
- • Business restructuring relief
- • Double tax treaty relief application
09
Deductions
- • General deduction rules and conditions
- • Entertainment expense 50% limitation
- • Interest deduction cap (30% EBITDA)
- • Non-deductible items: fines & penalties
10
Free Zone Person
- • Qualifying Free Zone Person (QFZP) criteria
- • Qualifying vs non-qualifying income
- • De minimis non-qualifying revenue test
- • Adequate substance requirements
11
Transactions with Related Parties & Connected Persons
- • Arm's length principle application
- • Related party and connected person definitions
- • Transfer pricing documentation requirements
- • Disclosure form obligations
12
Tax Losses
- • Tax loss carry-forward rules
- • 75% taxable income limitation on use
- • Change in ownership restrictions
- • Pre-grouping and transferred losses
13
Tax Groups
- • Forming a UAE Tax Group (95%+ ownership)
- • Parent and subsidiary eligibility
- • Intra-group transactions & asset transfers
- • Consolidated tax return filing
14
Tax Calculation
- • Computing taxable income step by step
- • Applying 0% and 9% rates correctly
- • Foreign tax credits and their limits
- • Withholding tax credit mechanism
15
Tax Return & Record-Keeping
- • Corporate Tax return filing with FTA
- • 9-month deadline after financial year-end
- • Record retention (7 years)
- • FTA audit readiness and penalties
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