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Dubai Taxation Sector Research Highlights

Dubai Taxation Sector Research Highlights
Overview

A comprehensive view of Dubai's corporate tax framework
OBG
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The UAE currently has no system of federal income taxation. Instead, most of the emirates – including Dubai – enacted their own corporate tax decrees in the late 1960s. These emirate-level decrees are of general application and remain in force as amended. These corporate tax decrees are similar in nature and text, and deal in broad terms with the identities of taxable persons, rates, administration,…
Viewpoint

Mark Schofield, Partner, PwC Middle East Tax & Legal Services Leader: Viewpoint
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Viewpoint:Mark Schofield The UAE continues to be an attractive destination for international investors and a centre for businesses in the MENA region for a number of reasons. In order to remain a competitive environment for businesses and foreign direct investment, the UAE has continued its drive for business-friendly regulatory and legislative framework. Changes such as the reduction of business…
Chapter

The Report: Dubai 2020: Tax
OBG
plus

The UAE currently has no system of federal income taxation. Instead, most of the emirates – including Dubai – enacted their own corporate tax decrees in the late 1960s. These emirate-level decrees are of general application and remain in force as amended. These corporate tax decrees are similar in nature and text, and deal in broad terms with the identities of taxable persons, rates, administration,…
Country Report

The Report: Dubai 2020
OBG
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Dubai's well diversified economic base has continued to underpin growth in the emirate. Despite slowing global growth and rising tensions placing pressure on international shipping, Dubai’s maritime sector has continued to strengthen, and in 2019 the emirate moved up in the ranking of the world’s top-10 maritime capitals, securing the ninth spot. The emirate is also rapidly emerging as a leade

Overview

What makes the tax framework of the UAE so business-friendly?
OBG
plus

The UAE currently has no system of federal income taxation. Instead, most of the emirates – including Dubai – enacted their own corporate tax decrees in the late 1960s. These emirate-level corporate tax decrees are of general application and remain in force as amended. These decrees are similar in nature and text, and deal in broad terms with the identities of taxable persons, rates, administration,…
Chapter

The Report: Dubai 2019: Tax
OBG
plus

The UAE currently has no system of federal income taxation. Instead, most of the emirates – including Dubai – enacted their own corporate tax decrees in the late 1960s. These emirate-level corporate tax decrees are of general application and remain in force as amended. These decrees are similar in nature and text, and deal in broad terms with the identities of taxable persons, rates, administration,…
Country Report

The Report: Dubai 2019
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plus

Dubai has continued to meet its targets in becoming the global capital of Islamic finance, nearly doubling the number of sukuk (Islamic bonds) listings on its exchanges since 2017. Furthermore, eased policy restrictions to encourage foreign investment and the 2019 budget’s continued commitment to infrastructure development ahead of Expo 2020 are expected to continue driving economic activity. As

Overview

A summary of general and new tax regulations in Dubai
OBG
plus

The UAE federal government has exclusive jurisdiction to legislate in relation to UAE taxes. However, no federal tax laws have been established to date. Instead, most of the emirates enacted their own general income “tax decrees” in the late 1960s. In practice, however, the tax decrees have not been enforced to date and, consequently, tax is generally not levied under the decrees on companies…
Viewpoint

Dean Kern, Middle East Tax and Legal Services Leader, PwC: Viewpoint
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Viewpoint:Dean Kern As a business centre for the MENA region, the UAE continues to be a highly relevant and attractive destination for investors for a number of reasons including infrastructure, logistics and access to skilled labour. According to the PwC and World Bank’s “Paying Taxes” 2017 study, the UAE is the country with the single easiest system for paying taxes in the world. In…
Country Report

The Report: Dubai 2018
OBG
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With one of the most diversified economies in the Middle East, Dubai’s attractive investment environment and broad-based economy – which in 2016 contributed 37.2% to the UAE’s total non-oil GDP – continues to attract major international investors. Growth is being underpinned by the authorities’ vision as laid out in the Dubai 2021 strategy, with various sectors including wholesale and re

View More

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