Corporate Tax Guide UAE Tax
Summary
This source is a guide for completing a Corporate Tax Return in the United Arab Emirates. It provides detailed information about each section of the Tax Return, including explanations of relevant terms and definitions. The guide outlines various types of Taxable Persons, including juridical and natural persons, and explains the procedures for completing the return for each category. It also covers various exemptions and reliefs available under the Corporate Tax Law, such as participation exemption, foreign tax credits, and small business relief. Finally, it includes instructions for completing required schedules, such as the "UAE Dividends Schedule," "Foreign Permanent Establishment Schedule," and "Tax Losses Schedule."