UAE Corporate Tax

Course details

Overview:

Stay ahead in the evolving financial landscape with our UAE Corporate Tax Training. Designed to help professionals and businesses comply with Federal Tax Authority (FTA) regulations, this KHDA-approved course provides a complete understanding of corporate tax administration, collection, and enforcement procedures in the UAE.

Why Choose UAE Corporate Tax Training?

Our UAE Corporate Tax course equips you with essential skills to:

• Gain in-depth knowledge of tax regulations and their impact on businesses.
• Understand compliance procedures to avoid penalties and ensure adherence to UAE tax laws.
• Develop expertise in tax planning, legal frameworks, and risk management.
• Enhance your career prospects as a Tax Consultant, Corporate Accountant, or Compliance Specialist.

Course Highlights:

• 8 Hours of Expert-Led Training: Comprehensive learning with KHDA-approved certification.
• 12 Detailed Modules: Covering essential areas like tax returns, free zone regulations, and withholding tax.
• Practical Learning: Real-world scenarios and hands-on training to build compliance skills.
• Flexible Learning: Choose from online or classroom sessions for convenience.
• Payment Ease: Flexible instalment plans for easy enrolment.

Course Modules:

Module 1: Overview

• What is Corporate Tax?
• Why is the UAE introducing CT?
• Is the UAE the first country to introduce CT?
• When will the UAE CT regime become effective?
• Will UAE CT be applicable to businesses in each Emirate?
• What will be the role of the Federal Tax Authority?
• What will be the role of the Ministry of Finance?

Module 2: Scope and Rate

• Who will be subject to UAE CT?
• How do you determine whether a legal entity has a “business” that will be within the scope of UAE CT?
• How do you determine whether an individual has a “business” that will be within the scope of UAE CT?
• How do you determine the business profit/income that will be subject to UAE CT?
• What will the UAE CT rates be?
• What is meant by “large” multinationals?
• Will an individual’s salary income be subject to UAE CT?
• Will an individual who has a commercial license to carry out business in the UAE be subject to UAE CT?
• Will an individual who invests in UAE real estate be subject to UAE CT?
• Will an individual be subject to CT on investment returns?
• Will the income earned by a freelance professional be subject to UAE CT?
• Will income earned by an individual from bank deposits be subject to UAE CT?
• If a business has earned a taxable income of AED 400,000 in a given financial year, what will be the UAE CT amount payable?  Will anyone be exempt from UAE CT?

Module 3: Income Exempt from CT

• Will any income be exempt from UAE CT?
• What is a ‘qualifying’ shareholding?

Module 4: Foreign Persons

• Will a foreign company or individual be subject to UAE CT?
• Will income earned by a foreign investor be subject to UAE CT?

Module 5: Free Zones

• Will a free zone business be subject to UAE CT?
• Will a free zone business be required to register and file a CT return?
• Will the UAE CT treatment be different for a free zone business established in a financial-free zone?

Module 6: Industry Sectors

• Will the oil and gas sector and other extractive industries be subject to the UAE CT regime?
• Will the banking sector be subject to the UAE CT regime?
• Will the real estate sector be subject to the UAE CT regime?

Module 7: Losses

• Will the UAE CT regime allow prior year losses to reduce future taxable income?
• Will excess CT losses be allowed to be carried forward and used in future years?
• Will a group be able to utilise the tax losses of one group company against the taxable income of another group company?

Module 8: Tax Group

• Will a group of UAE companies be able to form a “fiscal unity” for UAE CT purposes?

Module 9: Withholding Tax

• What is withholding tax?
• What is the withholding tax rate under the UAE CT regime?

Module 10: Tax Credits

• Will foreign CT paid on UAE taxable income be recognised under the UAE CT regime?

Module 11: Transfer Pricing

• What are transfer pricing rules?
• Will transfer pricing rules be applicable to UAE businesses?

Module 12: Administration

• Will businesses be required to register for UAE CT purposes? How often will UAE businesses need to file a UAE CT return?
• Will the CT return needs to be filed electronically?
• Will businesses be required to pay tax in advance?
• Are there any consequences for non-compliance under the CT regime?

Why Learner’s Point?

• Expert Faculty: Learn from industry professionals with practical expertise in UAE corporate tax laws.
• Globally Recognised Certification: Gain a KHDA-approved certification valued across the UAE.
• Flexible Learning Modes: Available in Dubai with online and in-person sessions.
• Proven Success: Our learners secure top positions in corporate tax compliance roles.

Testimonials

Hameed Raza, Tax Manager

"Completing the UAE Corporate Tax training opened doors to a career as a Tax Manager. The program's depth of knowledge and practical insights have been invaluable to my professional ;

Riyaza Jannat, Corporate Tax Consultant

"As a recent graduate, this training gave me a strong foundation in taxation. I am now working as a Corporate Tax Consultant and helping businesses navigate the UAE tax ; Updated on 24 February, 2025