Institutional Regulatory Master Index
UAE Tax & Accounting Master Encyclopedia
Full statutory codification of 317 UAE tax laws, ministerial decisions, and administrative penalty schedules. Authored and maintained by licensed tax consultants at AD TAX & ACCOUNTING L.L.C FZ, Meydan Free Zone, Dubai.
53 Topics
Corporate Tax (9%)
Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses in the UAE. 9% rate over AED 375,000 threshold and Small Business Relief.
Explore Category Directory →51 Topics
Free Zones & QFZP (0%)
Cabinet Decision No. 55/2023 & Ministerial Decision No. 139/2023 on Qualifying Free Zone Persons, 0% Qualifying Income, De Minimis, and adequate substance.
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VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 on Value Added Tax in the UAE. AED 375,000 mandatory threshold, reverse charge mechanism, and designated zones.
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Transfer Pricing & Related Parties
Arm’s length principle (Art. 34), Local File, Master File, and Disclosure Form requirements for domestic and cross-border connected persons in the UAE.
Explore Category Directory →41 Topics
International Tax, DTA & TRC
Tax Residency Certificates (TRC) issued by the FTA, 140+ Double Taxation Avoidance Agreements (DTA), and withholding tax exemptions.
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FTA Audits & Penalties
Cabinet Decision No. 75/2023 administrative penalties, Voluntary Disclosure (Form 211), tax assessments, and disputes with the Federal Tax Authority.
Explore Category Directory →33 Topics
Bookkeeping, IFRS & Audit
Mandatory statutory bookkeeping under IFRS / IFRS for SMEs, annual financial audits, 7-year document retention, and UAE AML/CFT compliance.
Explore Category Directory →All 317 Statutory Articles & Decrees
Full master directory with instant keyword, law reference, and penalty lookup.
Showing all 317 topics
Topic #1
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 3
Standard 9% Corporate Tax Threshold & Calculation
Стандартная ставка 9% и расчет от 375 000 AED
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Topic #2
Corporate Tax (9%)
Ministerial Decision No. 73/2023 & Art. 21
Small Business Relief (SBR) up to AED 3M Revenue
Льгота для малого бизнеса (SBR) при выручке до 3 млн AED
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Topic #3
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 30
General Interest Capping Rule (30% EBITDA)
Ограничение вычета процентных расходов (30% EBITDA)
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Topic #4
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 31
Specific Interest Deduction on Related Party Loans
Вычет процентов по займам от связанных сторон
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Topic #5
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 32-33
Non-Deductible Expenses & 50% Client Entertainment
Невычитаемые расходы и лимит 50% на представительские
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Topic #6
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 23
Participation Exemption on Foreign Dividends & Gains
Освобождение дивидендов и прироста капитала (Participation Exemption)
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Topic #7
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 24
Foreign Permanent Establishment Exemption Election
Освобождение зарубежного постоянного представительства
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Topic #8
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 37
Tax Loss Carry-Forward & 75% Annual Offset Cap
Перенос налоговых убытков и лимит зачета 75% в год
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Topic #9
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 38
Transfer of Tax Losses Between 75% Owned Entities
Передача убытков между компаниями при владении от 75%
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Topic #10
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 26
Qualifying Group Relief for Asset Transfers
Безналоговая передача активов в группе (75%+)
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Topic #11
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 27
Business Restructuring Relief (Mergers & Spin-offs)
Льготы при слияниях, разделениях и реструктуризации
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Topic #12
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 40
Tax Group Formation & Single Tax Return (95% Rule)
Создание налоговой группы при владении 95%+
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Topic #13
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 16
Unincorporated Partnerships Fiscal Transparency
Фискальная прозрачность партнерств без юрлица
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Topic #14
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 17
Family Foundations & Private Wealth Neutrality
Семейные фонды и частные трасты в DIFC/ADGM
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Topic #15
Corporate Tax (9%)
Cabinet Decision No. 49/2023
Natural Persons Business Turnover Threshold (AED 1M)
Порог выручки для физлиц-предпринимателей (1 млн AED)
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Topic #16
Corporate Tax (9%)
Cabinet Decision No. 49/2023, Art. 2
Exempt Personal Income (Wages, Personal Real Estate)
Необлагаемые доходы физлиц: зарплата и аренда жилья
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Topic #17
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 14
Foreign Entities with UAE Permanent Establishment (PE)
Иностранные компании с постоянным представительством в ОАЭ
✓ FTA Compliance Standard
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Topic #18
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 11
Place of Effective Management (POEM) in the UAE
Управление зарубежной компанией из ОАЭ (POEM)
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Topic #19
Corporate Tax (9%)
FTA Decision No. 3/2024
Mandatory Corporate Tax Registration Deadlines
Сроки обязательной регистрации в FTA и штраф 10 000 AED
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Topic #20
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 53
Annual Tax Return Filing Deadline (9 Months Post Year-End)
Срок сдачи годовой декларации: 9 месяцев после фингода
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Topic #21
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 57
Tax Accounting Period Definition & Changes
Определение и изменение налогового периода
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Topic #22
Corporate Tax (9%)
Ministerial Decision No. 114/2023
Cash vs Accrual Accounting Basis Threshold
Кассовый метод против метода начисления (лимит 3 млн AED)
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Topic #23
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 20
Realized vs Unrealized Gains/Losses Election
Выбор учета реализованных и нереализованных курсовых разниц
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Topic #24
Corporate Tax (9%)
Ministerial Decision No. 134/2023
Bad and Doubtful Debt Deductions under IFRS 9
Списание безнадежных долгов и резервов по МСФО 9
✓ FTA Compliance Standard
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Topic #25
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 20
Depreciation & Amortization Statutory Rules
Амортизация основных средств и нематериальных активов
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Topic #26
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 47
Foreign Tax Credit Deduction for Taxes Paid Abroad
Зачет иностранных налогов, уплаченных за рубежом
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Topic #27
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 45
Withholding Tax Rate on UAE Cross-Border Payments (0%)
Ставка налога у источника выплат из ОАЭ за рубеж (0% WHT)
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Topic #28
Corporate Tax (9%)
Cabinet Decision No. 37/2023
Qualifying Public Benefit Entities Tax Exemption
Освобождение социально-ориентированных и благотворительных фондов
✓ FTA Compliance Standard
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Topic #29
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 7-8
Extractive & Natural Resource Businesses Special Regime
Специальный режим для нефтегазового сектора
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Topic #30
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 5
Government Entities & Sovereign Wealth Funds Status
Статус государственных органов и суверенных фондов
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Topic #31
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 50
General Anti-Abuse Rule (GAAR) Enforcement
Общее правило борьбы с уклонением от налогов (GAAR)
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Topic #32
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 36
Arm's Length Principle for Connected Persons Salary
Рыночный уровень зарплаты учредителя и директора
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Topic #33
Corporate Tax (9%)
FTA Public Clarification CTP002
Tax Registration of Dormant & Non-Trading Companies
Регистрация спящих (dormant) компаний без оборотов
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Topic #34
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 52
Tax Deregistration on Company Liquidation
Снятие с налогового учета при ликвидации компании в ОАЭ
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Topic #35
Corporate Tax (9%)
Cabinet Decision No. 75/2023
Late Tax Return Filing Penalties
Штрафы за несвоевременную сдачу налоговой декларации
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Topic #36
Corporate Tax (9%)
Cabinet Decision No. 75/2023
Late Corporate Tax Payment Interest Charges
Пени за несвоевременную уплату корпоративного налога
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Topic #37
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 56
Record Retention Obligations (7 Years Minimum)
Срок хранения первичной документации (минимум 7 лет)
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Topic #38
Corporate Tax (9%)
Ministerial Decision No. 82/2023
IFRS Requirement for Revenue Exceeding AED 50M
Обязательный аудит МСФО при выручке свыше 50 млн AED
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Topic #39
Corporate Tax (9%)
FTA Transfer Pricing Guide, Sec. 6
Related Party Service Cost Allocation Framework
Методология распределения общегрупповых затрат на услуги
✓ FTA Compliance Standard
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Topic #40
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 26
Capital Asset Relief on Intra-Group Transfers
Льготы по налогу на прирост капитала внутри группы
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Topic #41
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 61
Pre-Implementation Tax Loss Status
Статус убытков, возникших до введения корпоративного налога
✓ FTA Compliance Standard
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Topic #42
Corporate Tax (9%)
Ministerial Decision No. 134/2023
Foreign Exchange Gain/Loss Computation for Tax
Налоговый учет валютных курсовых прибылей и убытков
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Topic #43
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 13-14
Branch vs Subsidiary Tax Attributes in UAE
Налоговые различия между филиалом и дочерней компанией
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Topic #44
Corporate Tax (9%)
Ministerial Decision No. 73/2023
Small Business Relief Revenue Threshold Monitoring
Контроль порога 3 млн AED для сохранения льготы SBR
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Topic #45
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 20
Tax Treatment of UAE Government Subsidies & Grants
Налогообложение государственных субсидий и грантов
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Topic #46
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 28
Deductibility of Staff Gratuity & Pension Provisions
Вычет резервов на выходные пособия (End of Service Gratuity)
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Topic #47
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 23
Holding Company Special Regimes & Passive Income
Холдинговые компании и учет пассивных доходов
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Topic #48
Corporate Tax (9%)
Cabinet Decision No. 81/2023
Real Estate Investment Trusts (REITs) Tax Status
Инвестиционные фонды недвижимости (REIT) в ОАЭ
✓ FTA Compliance Standard
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Topic #49
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 20
Tax Treatment of Cryptocurrencies & Digital Assets
Налогообложение криптовалют и цифровых активов
✓ FTA Compliance Standard
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Topic #50
Corporate Tax (9%)
FTA Circular 2025/01
Corporate Tax Clearance for Trade License Renewal
Налоговая справка (Tax Clearance) для продления лицензии
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Topic #51
Free Zones & QFZP (0%)
Cabinet Decision No. 55/2023, Art. 2
Qualifying Free Zone Person (QFZP) 0% Eligibility Conditions
Условия получения статуса QFZP с налоговой ставкой 0%
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Topic #52
Free Zones & QFZP (0%)
Cabinet Decision No. 55/2023, Art. 7
Adequate Substance Requirements in UAE Free Zones
Требования к физическому присутствию (Substance) во фризонах
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Topic #53
Free Zones & QFZP (0%)
Ministerial Decision No. 139/2023, Art. 2
Qualifying Income Definition under Ministerial Decision No. 139
Определение квалифицированного дохода (Qualifying Income)
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Topic #54
Free Zones & QFZP (0%)
Ministerial Decision No. 139/2023, Art. 4
De Minimis Requirement Calculation (5% or AED 5,000,000)
Расчет правила De Minimis (лимит 5% или 5 млн AED)
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Topic #55
Free Zones & QFZP (0%)
Cabinet Decision No. 55/2023, Art. 5
Mandatory Audited Financial Statements for QFZP
Обязательный аудит финансовой отчетности для статуса QFZP
✓ FTA Compliance Standard
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Topic #56
Free Zones & QFZP (0%)
MD No. 139/2023, Art. 2(1)(a)
Manufacturing of Goods or Materials in Free Zone
Производство и переработка товаров во фризоне (0%)
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Topic #57
Free Zones & QFZP (0%)
MD No. 139/2023, Art. 2(1)(c)
Holding of Shares and Other Securities in Free Zone
Холдинговая деятельность: владение акциями и долями (0%)
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Topic #58
Free Zones & QFZP (0%)
MD No. 139/2023, Art. 2(1)(d)
Ship Ownership, Management and Operation (0%)
Владение, управление и эксплуатация морских судов (0%)
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Topic #59
Free Zones & QFZP (0%)
MD No. 139/2023, Art. 2(1)(e)
Reinsurance Services Regulated Activity (0%)
Перестраховочные услуги во фризоне (0%)
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Topic #60
Free Zones & QFZP (0%)
MD No. 139/2023, Art. 2(1)(f)
Fund Management Services Subject to Regulatory Oversight
Управление инвестиционными фондами под надзором регулятора
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Topic #61
Free Zones & QFZP (0%)
MD No. 139/2023, Art. 2(1)(g)
Wealth and Investment Management Services (0%)
Управление частным благосостоянием и активами (0%)
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Topic #62
Free Zones & QFZP (0%)
MD No. 139/2023, Art. 2(1)(h)
Headquarter Services to Related Parties (0%)
Штаб-квартиры и функции корпоративного центра (0%)
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Topic #63
Free Zones & QFZP (0%)
MD No. 139/2023, Art. 2(1)(i)
Treasury and Financing Services to Related Parties (0%)
Казначейские и финансовые услуги связанным сторонам (0%)
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Topic #64
Free Zones & QFZP (0%)
MD No. 139/2023, Art. 2(1)(j)
Financing and Leasing of Aircraft (0%)
Финансирование и лизинг воздушных судов (0%)
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Topic #65
Free Zones & QFZP (0%)
MD No. 139/2023, Art. 2(1)(k)
Distribution of Goods or Materials in or from a Designated Zone
Дистрибуция товаров в/из Designated Zone (0%)
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Topic #66
Free Zones & QFZP (0%)
MD No. 139/2023, Art. 2(1)(l)
Logistics Services Performed in Free Zones (0%)
Логистические и складские услуги во фризонах (0%)
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Topic #67
Free Zones & QFZP (0%)
MD No. 139/2023, Art. 3(1)(a)
Excluded Activities: Commercial Banking Transactions
Исключенная деятельность: коммерческий банкинг (9%)
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Topic #68
Free Zones & QFZP (0%)
MD No. 139/2023, Art. 3(1)(b)
Excluded Activities: Insurance and Takaful Services
Исключенная деятельность: розничное страхование (9%)
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Topic #69
Free Zones & QFZP (0%)
MD No. 139/2023, Art. 3(1)(c)
Excluded Activities: Natural Resource Extraction
Исключенная деятельность: добыча полезных ископаемых (9%)
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Topic #70
Free Zones & QFZP (0%)
Cabinet Decision No. 55/2023, Art. 3
Commercial Property in Free Zone vs Residential Property
Коммерческая недвижимость во фризоне против жилой
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Topic #71
Free Zones & QFZP (0%)
Ministerial Decision No. 139/2023, Art. 3
Transactions with Mainland UAE Customers (9% Rule)
Сделки с контрагентами с территории Mainland (9%)
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Topic #72
Free Zones & QFZP (0%)
Cabinet Decision No. 59/2017
Designated Zones vs Non-Designated Free Zones List
Список Designated Zones против обычных фризон в ОАЭ
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Topic #73
Free Zones & QFZP (0%)
Federal Decree-Law No. 47/2022, Art. 18(2)
Loss of QFZP Status: 5-Year Disqualification Penalty
Потеря статуса QFZP: пятилетний запрет на льготу 0%
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Topic #74
Free Zones & QFZP (0%)
Cabinet Decision No. 55/2023, Art. 7
Outsourcing Core Income Generating Activities (CIGA)
Аутсорсинг ключевой деятельности (CIGA) во фризонах
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Topic #75
Free Zones & QFZP (0%)
Federal Decree-Law No. 47/2022, Art. 19
Election to be Subject to Standard 9% Rate
Добровольный отказ от статуса QFZP в пользу ставки 9%
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Topic #76
Free Zones & QFZP (0%)
Cabinet Decision No. 55/2023
Meydan Free Zone 0% Tax Strategy & Licensing
Налоговая стратегия 0% и лицензирование во фризоне Meydan
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Topic #77
Free Zones & QFZP (0%)
MD No. 139/2023
DMCC Free Zone Commodity Trading Tax Framework
Налоговый режим товарной торговли во фризоне DMCC
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Topic #78
Free Zones & QFZP (0%)
DIFC Tax Enactment 2024
DIFC Financial Free Zone Corporate Tax Application
Применение корпоративного налога в финцентре DIFC
✓ FTA Compliance Standard
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Topic #79
Free Zones & QFZP (0%)
ADGM Commercial Regs
ADGM Abu Dhabi Global Market Tax Regulations
Налоговое регулирование в финцентре ADGM в Абу-Даби
✓ FTA Compliance Standard
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Topic #80
Free Zones & QFZP (0%)
Cabinet Decision No. 59/2017
DAFZA Dubai Airport Freezone Distribution Hub Rules
Дистрибуция через логистический хаб DAFZA
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Topic #81
Free Zones & QFZP (0%)
JAFZA Free Zone Regs
JAFZA Jebel Ali Free Zone Industrial Tax Status
Промышленный статус и налоги в портовой зоне JAFZA
✓ FTA Compliance Standard
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Topic #82
Free Zones & QFZP (0%)
IFZA Tax Guidelines
IFZA International Free Zone Authority Compliance
Регуляторный комплаенс и статус QFZP во фризоне IFZA
✓ FTA Compliance Standard
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Topic #83
Free Zones & QFZP (0%)
Cabinet Decision No. 55/2023
Shams Sharjah Media City Intellectual Property Rules
Интеллектуальная собственность во фризоне Shams
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Topic #84
Free Zones & QFZP (0%)
RAKEZ Authority Rules
RAKEZ Ras Al Khaimah Economic Zone Manufacturing
Производственные предприятия во фризоне RAKEZ
✓ FTA Compliance Standard
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Topic #85
Free Zones & QFZP (0%)
Cabinet Decision No. 59/2017
KIZAD Abu Dhabi Industrial Zone Customs Benefits
Таможенные и налоговые преференции в зоне KIZAD
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Topic #86
Free Zones & QFZP (0%)
VARA Regulations 2024
Free Zone Virtual Assets Service Providers (VASP)
Провайдеры виртуальных активов (VASP) во фризонах
✓ FTA Compliance Standard
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Topic #87
Free Zones & QFZP (0%)
Federal Decree-Law No. 47/2022
Free Zone Holding Companies Dividend Repatriation
Репатриация дивидендов из холдинговых компаний фризон
✓ FTA Compliance Standard
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Topic #88
Free Zones & QFZP (0%)
OECD Nexus Approach & MD 139
Intellectual Property Qualifying vs Non-Qualifying Income
Квалифицированные и неквалифицированные доходы от IP
✓ FTA Compliance Standard
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Topic #89
Free Zones & QFZP (0%)
Cabinet Decision No. 55/2023
Free Zone Flexi-Desk & Virtual Office Substance Risks
Риски Flexi-Desk и виртуальных офисов для статуса Substance
✓ FTA Compliance Standard
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Topic #90
Free Zones & QFZP (0%)
Cabinet Decision No. 55/2023
Free Zone Resident Visa Quota & Payroll Substantiation
Квоты на визы и фонд оплаты труда для подтверждения присутствия
✓ FTA Compliance Standard
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Topic #91
Free Zones & QFZP (0%)
MD No. 139/2023, Art. 2
High Seas Shipping & International Freight Services
Морские грузоперевозки в открытом море и фрахт
✓ FTA Compliance Standard
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Topic #92
Free Zones & QFZP (0%)
MD No. 139/2023, Art. 2
Aircraft Engine Maintenance & Overhaul in Free Zones
Техническое обслуживание и ремонт авиадвигателей (0%)
✓ FTA Compliance Standard
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Topic #93
Free Zones & QFZP (0%)
Cabinet Decision No. 59/2017
Designated Zone Storage of Third-Party Goods
Хранение товаров третьих лиц на складах Designated Zone
✓ FTA Compliance Standard
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Topic #94
Free Zones & QFZP (0%)
Ministerial Decision No. 139/2023
Free Zone Software Development & IT Services Status
Разработка программного обеспечения и IT-услуги во фризонах
✓ FTA Compliance Standard
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Topic #95
Free Zones & QFZP (0%)
MD No. 139/2023
Free Zone Marketing & Consulting Services to Overseas Clients
Маркетинговые и консалтинговые услуги зарубежным клиентам
✓ FTA Compliance Standard
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Topic #96
Free Zones & QFZP (0%)
Cabinet Decision No. 55/2023
Free Zone eCommerce B2C Transactions Corporate Tax
Электронная коммерция B2C во фризонах и налог 9%
✓ FTA Compliance Standard
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Topic #97
Free Zones & QFZP (0%)
MD No. 139/2023
Free Zone B2B Wholesale Trading of Raw Materials
Оптовая B2B торговля сырьем во фризонах
✓ FTA Compliance Standard
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Topic #98
Free Zones & QFZP (0%)
FTA Corporate Tax Guide
Free Zone Re-Invoicing Centers & Substance Scrutiny
Ре-инвойсинг во фризонах и проверки экономической сущности
✓ FTA Compliance Standard
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Topic #99
Free Zones & QFZP (0%)
FTA Transfer Pricing Guide
Free Zone Intercompany Financing Margin Benchmark
Рыночная маржа по внутригрупповому финансированию во фризоне
✓ FTA Compliance Standard
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Topic #100
Free Zones & QFZP (0%)
Federal Decree-Law No. 47/2022
Free Zone Dual License (Branch on Mainland) Taxation
Двойная лицензия (Dual License: филиал на материке)
✓ FTA Compliance Standard
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Topic #101
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017, Art. 13
Mandatory VAT Registration Threshold (AED 375,000)
Обязательная регистрация по НДС при обороте 375 000 AED
✓ FTA Compliance Standard
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Topic #102
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017, Art. 17
Voluntary VAT Registration Threshold (AED 187,500)
Добровольная регистрация по НДС (порог 187 500 AED)
✓ FTA Compliance Standard
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Topic #103
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017, Art. 3
Standard 5% VAT Rate Application Scope
Сфера применения стандартной ставки НДС 5%
✓ FTA Compliance Standard
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Topic #104
VAT & Indirect Taxes (5%)
Executive Regulation, Art. 31
Zero-Rated Export of Services Outside the GCC
Экспорт услуг за пределы ОАЭ и стран GCC по ставке 0%
✓ FTA Compliance Standard
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Topic #105
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017, Art. 45
Zero-Rated International Transportation of Goods & Passengers
Международные перевозки грузов и пассажиров (0%)
✓ FTA Compliance Standard
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Topic #106
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017, Art. 48
Reverse Charge Mechanism (RCM) on Imported Services
Механизм обратного начисления НДС (Reverse Charge) на импорт услуг
✓ FTA Compliance Standard
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Topic #107
VAT & Indirect Taxes (5%)
Executive Regulation, Art. 51
VAT Treatment of Goods Movement in Designated Zones
Перемещение товаров внутри и между Designated Zones
✓ FTA Compliance Standard
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Topic #108
VAT & Indirect Taxes (5%)
Executive Regulation, Art. 42
Exempt Financial Services vs Fee-Based Services
Освобожденные финансовые услуги против услуг за комиссию
✓ FTA Compliance Standard
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Topic #109
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017, Art. 46
Residential Real Estate First Sale (0%) vs Leasing (Exempt)
Продажа жилья от застройщика (0%) против аренды (освобождена)
✓ FTA Compliance Standard
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Topic #110
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017, Art. 2
Commercial Real Estate Sales and Leases (5%)
Продажа и аренда коммерческой недвижимости (5% НДС)
✓ FTA Compliance Standard
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Topic #111
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
Tax Invoices Mandatory Particulars & Simplified Invoices
Обязательные реквизиты налогового счета-фактуры (Tax Invoice)
✓ FTA Compliance Standard
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Topic #112
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
Input VAT Apportionment for Mixed Exempt and Taxable Supplies
Пропорциональный вычет входного НДС при смешанных поставках
✓ FTA Compliance Standard
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Topic #113
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
Blocked Input Tax on Motor Vehicles & Personal Use Assets
Запрет на вычет входного НДС по служебным легковым авто
✓ FTA Compliance Standard
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Topic #114
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
Tourist VAT Refund Scheme & Retail Integration
Система возврата НДС туристам (Tax Free) в рознице
✓ FTA Compliance Standard
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Topic #115
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
Bad Debt Relief VAT Adjustment Procedure
Корректировка НДС при списании безнадежной задолженности
✓ FTA Compliance Standard
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Topic #116
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
Credit Notes and Debit Notes Statutory Adjustment Rules
Правила выставления Credit Note и Debit Note по НДС
✓ FTA Compliance Standard
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Topic #117
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
VAT Group Registration (Common Control Criteria)
Создание группы по НДС (VAT Group) при общем контроле
✓ FTA Compliance Standard
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Topic #118
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
Quarterly vs Monthly VAT Return Filing Periods
Квартальные и ежемесячные налоговые периоды по НДС
✓ FTA Compliance Standard
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Topic #119
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
VAT Return 201 Form Structure & Box-by-Box Guide
Структура декларации VAT 201 и построчное заполнение
✓ FTA Compliance Standard
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Topic #120
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
Disbursements vs Recharges of Expenses VAT Treatment
Возмещение расходов (Recharges) против компенсаций (Disbursements)
✓ FTA Compliance Standard
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Topic #121
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
VAT on E-Commerce Platforms & Digital Goods
НДС на электронную коммерцию, SaaS и цифровые товары
✓ FTA Compliance Standard
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Topic #122
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
VAT Audits by the FTA: Primary Triggers & Scrutiny
Камеральные и выездные проверки FTA по НДС
✓ FTA Compliance Standard
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Topic #123
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
Voluntary Disclosure Form 211 for VAT Errors
Добровольное раскрытие ошибок по НДС (форма VD 211)
✓ FTA Compliance Standard
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Topic #124
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
VAT Penalties for Late Registration (AED 10,000)
Штраф 10 000 AED за просрочку регистрации по НДС
✓ FTA Compliance Standard
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Topic #125
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
VAT Penalties for Late Return Submission (AED 1,000+)
Штрафы за несвоевременную сдачу декларации по НДС
✓ FTA Compliance Standard
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Topic #126
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
VAT Late Payment Penalty Escalation Structure
Прогрессивная шкала штрафов за несвоевременную уплату НДС
✓ FTA Compliance Standard
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Topic #127
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
Deregistration from VAT: Mandatory Triggers & 20-Day Rule
Снятие с учета по НДС и жесткое правило 20 рабочих дней
✓ FTA Compliance Standard
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Topic #128
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
Penalty for Failure to Display Prices Inclusive of VAT
Штраф за указание цен без учета НДС в прайс-листах
✓ FTA Compliance Standard
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Topic #129
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
Import VAT Deferred Payment Scheme with Dubai Customs
Отсрочка уплаты импортного НДС через таможню Дубая
✓ FTA Compliance Standard
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Topic #130
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
VAT Treatment of Free of Charge Goods & Samples
Бесплатная раздача товаров и рекламных образцов под НДС
✓ FTA Compliance Standard
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Topic #131
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
VAT Treatment of Vouchers, Gift Cards, and Loyalty Points
Подарочные карты, ваучеры и баллы лояльности под НДС
✓ FTA Compliance Standard
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Topic #132
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
VAT on Barter Transactions and Asset Swaps
Бартерные сделки и взаимные зачеты в учете НДС
✓ FTA Compliance Standard
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Topic #133
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
Healthcare Services Zero-Rating Qualification
Медицинские услуги: критерии применения ставки 0%
✓ FTA Compliance Standard
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Topic #134
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
Education Sector Zero-Rated Tuition Rules
Образовательные услуги: ставка 0% на базовое обучение
✓ FTA Compliance Standard
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Topic #135
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
Charities and Non-Profit VAT Refund Scheme
Специальный возврат НДС благотворительным фондам
✓ FTA Compliance Standard
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Topic #136
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
VAT Treatment of Crypto-Assets and Token Transfers
Перевод криптовалют и токенов в свете правил НДС
✓ FTA Compliance Standard
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Topic #137
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
Cross-Border Telecommunications & Broadcasting VAT
Телекоммуникации и трансляции: место оказания услуг
✓ FTA Compliance Standard
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Topic #138
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
VAT Rules for Exhibition & Event Organizers in Dubai
Организация выставок и конференций в Дубае под НДС
✓ FTA Compliance Standard
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Topic #139
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
Hotel & Hospitality Municipality Fees vs VAT Base
Муниципальные сборы отелей и расчет базы НДС
✓ FTA Compliance Standard
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Topic #140
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
Luxury Car Leasing VAT Deductibility Verification
Проверка права на вычет НДС при лизинге премиум-авто
✓ FTA Compliance Standard
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Topic #141
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
VAT on Construction Contracts & Progress Billings
Строительные подряды и промежуточные акты под НДС
✓ FTA Compliance Standard
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Topic #142
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
Retention Payments in EPC Contracts VAT Timing
Гарантийные удержания (Retention) в строительных контрактах
✓ FTA Compliance Standard
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Topic #143
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
VAT Proof of Export: Customs Declaration Documentation
Таможенные декларации как доказательство экспорта (0%)
✓ FTA Compliance Standard
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Topic #144
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
VAT Recovery on Business Travel & Hotel Accommodations
Возмещение НДС по командировкам и проживанию сотрудников
✓ FTA Compliance Standard
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Topic #145
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
VAT Corrections for Prior Unreported Quarters
Исправление ошибок прошлых кварталов в текущей декларации
✓ FTA Compliance Standard
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Topic #146
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
VAT Cash Accounting Scheme Eligibility & Approval
Кассовый метод учета НДС: критерии и одобрение FTA
✓ FTA Compliance Standard
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Topic #147
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
VAT Audit File (FAF) Generation from Accounting Systems
Формирование аудиторского файла FTA (FAF) из 1C/Zoho
✓ FTA Compliance Standard
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Topic #148
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
VAT Non-Resident Registration for Foreign Suppliers
Регистрация иностранных поставщиков без постоянного офиса
✓ FTA Compliance Standard
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Topic #149
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
VAT Agent Representation & Power of Attorney Requirements
Полномочия и доверенности налогового агента FTA
✓ FTA Compliance Standard
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Topic #150
VAT & Indirect Taxes (5%)
Federal Decree-Law No. 8/2017 & Cabinet Decisions
VAT Recovery on Warehouse Storage & Distribution Fees
Зачет НДС по складским услугам и логистике товаров
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Topic #151
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022, Art. 34
Arm's Length Principle Statutory Mandate (Art. 34)
Законодательное требование принципа «вытянутой руки» (Art. 34)
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Topic #152
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022, Art. 35
Related Parties Definition & 50% Ownership Threshold
Определение связанных сторон и порог контроля 50%
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Topic #153
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022, Art. 36
Connected Persons Definition & Control Tests
Определение «связанных лиц» (Connected Persons: учредители и директора)
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Topic #154
Transfer Pricing & Related Parties
OECD TP Guidelines & Art. 34(3)
Comparable Uncontrolled Price (CUP) Method
Метод сопоставимой неконтролируемой цены (CUP)
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Topic #155
Transfer Pricing & Related Parties
OECD TP Guidelines & Art. 34(3)
Resale Price Method (RPM) for Distributors
Метод цены перепродажи (Resale Price Method) для дистрибьюторов
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Topic #156
Transfer Pricing & Related Parties
OECD TP Guidelines & Art. 34(3)
Cost Plus Method (CPM) for Manufacturers & Services
Метод «затраты плюс» (Cost Plus Method) для производства и услуг
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Topic #157
Transfer Pricing & Related Parties
OECD TP Guidelines & Art. 34(3)
Transactional Net Margin Method (TNMM)
Метод транзакционной чистой маржи (TNMM)
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Topic #158
Transfer Pricing & Related Parties
OECD TP Guidelines & Art. 34(3)
Transactional Profit Split Method (TPSM)
Метод распределения прибыли (Transactional Profit Split)
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Topic #159
Transfer Pricing & Related Parties
Ministerial Decision No. 97/2023
Transfer Pricing Local File Threshold (AED 200M Turnover)
Порог подготовки Local File (выручка от 200 млн AED)
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Topic #160
Transfer Pricing & Related Parties
Ministerial Decision No. 97/2023
Transfer Pricing Master File Threshold (AED 3.15B Group)
Порог подготовки Master File (оборот группы 3,15 млрд AED)
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Topic #161
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Transfer Pricing Disclosure Form Filing with Annual Return
Подача формы раскрытия трансфертных сделок с декларацией
✓ FTA Compliance Standard
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Topic #162
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Benchmarking Studies & Commercial Database Selection
Проведение бенчмаркинга и выбор баз данных (Orbis/Amadeus)
✓ FTA Compliance Standard
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Topic #163
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Intercompany Loan Interest Rate Benchmarking
Обоснование рыночной процентной ставки по займам группы
✓ FTA Compliance Standard
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Topic #164
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Management Fees & Corporate Service Charges Justification
Обоснование управленческих расходов и менеджмент-фи
✓ FTA Compliance Standard
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Topic #165
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Benefit Test for Intragroup Services & Document Trail
Тест на реальность оказания внутригрупповых услуг (Benefit Test)
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Topic #166
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Low Value-Adding Intra-Group Services (5% Simplified Markup)
Низкорисковые услуги с упрощенной наценкой 5%
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Topic #167
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Intellectual Property Royalties & DEMPE Functions Analysis
Роялти за IP и анализ функций DEMPE (создание, защита)
✓ FTA Compliance Standard
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Topic #168
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Hard-to-Value Intangibles (HTVI) Valuation Principles
Труднооценимые нематериальные активы (HTVI) в сделках
✓ FTA Compliance Standard
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Topic #169
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Guarantee Fees on Parent Company Bank Guarantees
Комиссия за банковские гарантии материнской компании
✓ FTA Compliance Standard
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Topic #170
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Cash Pooling Arrangements & Treasury Function Remuneration
Кэш-пулинг и вознаграждение казначейской функции
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Topic #171
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Contract Manufacturing vs Fully-Fledged Manufacturing
Контрактное производство против полноценного производителя
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Topic #172
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Limited Risk Distributors (LRD) Operating Margin Range
Дистрибьюторы с ограниченным риском (LRD) и их маржинальность
✓ FTA Compliance Standard
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Topic #173
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Commissionaire vs Sales Agent Structures Scrutiny
Комиссионеры против торговых агентов в налоговом контроле
✓ FTA Compliance Standard
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Topic #174
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Comparability Adjustments for Working Capital & Risk
Корректировки сопоставимости на оборотный капитал и риски
✓ FTA Compliance Standard
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Topic #175
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Multi-Year Averages in Transfer Pricing Testing
Использование многолетних средних показателей в TP-анализе
✓ FTA Compliance Standard
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Topic #176
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Interquartile Range & Median Selection Rules
Интерквартильный диапазон и выбор медианы в тестах
✓ FTA Compliance Standard
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Topic #177
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Transfer Pricing Adjustments & Corresponding Adjustments
Трансфертные корректировки и симметричные корректировки
✓ FTA Compliance Standard
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Topic #178
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Year-End Transfer Pricing True-Up Adjustments
Корректировки True-Up в конце финансового года
✓ FTA Compliance Standard
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Topic #179
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Advance Pricing Agreements (APA) with UAE FTA
Соглашения о ценообразовании (APA) с налоговой службой ОАЭ
✓ FTA Compliance Standard
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Topic #180
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Country-by-Country Reporting (CbCR) Filing (AED 3.15B)
Страновой отчет CbCR при выручке группы от 3,15 млрд AED
✓ FTA Compliance Standard
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Topic #181
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
CbCR Notification Submission Deadlines in the UAE
Сроки подачи уведомления CbCR в Министерство финансов ОАЭ
✓ FTA Compliance Standard
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Topic #182
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Surrogate Parent Entity (SPE) Filing Rules in UAE
Назначение суррогатной материнской компании (SPE) для CbCR
✓ FTA Compliance Standard
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Topic #183
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Documentation Retention Period for TP Studies (7 Years)
Срок хранения TP-документации и обоснований (7 лет)
✓ FTA Compliance Standard
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Topic #184
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
FTA 30-Day Deadline to Provide TP Documentation
Срок 30 дней для предоставления Local/Master File по запросу
✓ FTA Compliance Standard
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Topic #185
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Penalties for Failure to Maintain TP Documentation
Штрафы за отсутствие трансфертной документации
✓ FTA Compliance Standard
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Topic #186
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Customs Valuation vs Transfer Pricing Harmonization
Гармонизация таможенной стоимости и трансфертных цен
✓ FTA Compliance Standard
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Topic #187
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Cost Contribution Arrangements (CCA) for R&D Development
Соглашения о распределении затрат (CCA) на разработку и R&D
✓ FTA Compliance Standard
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Topic #188
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Business Restructuring: Termination or Substantial Renegotiation
Реструктуризация цепочки поставок и прекращение договоров
✓ FTA Compliance Standard
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Topic #189
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Exit Taxes and Goodwill Compensation on Restructuring
Компенсации за гудвилл при переносе функций за рубеж
✓ FTA Compliance Standard
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Topic #190
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022 & OECD Guidelines
Secondary Adjustments and Deemed Dividend Tax Risks
Вторичные корректировки и риски скрытых дивидендов
✓ FTA Compliance Standard
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Topic #191
International Tax, DTA & TRC
Law of RK No. 250-IV & DTA Treaty
Kazakhstan - UAE Double Tax Avoidance Agreement (DTA)
Соглашение об избежании двойного налогообложения Казахстан – ОАЭ
✓ FTA Compliance Standard
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Topic #192
International Tax, DTA & TRC
Cabinet Decision No. 65/2020
Corporate Tax Residency Certificate (TRC) Issuance Criteria
Критерии получения сертификата налогового резидента (TRC) для юрлиц
✓ FTA Compliance Standard
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Topic #193
International Tax, DTA & TRC
Cabinet Decision No. 85/2022
Individual Tax Residency Certificate (183 vs 90 Days)
Сертификат налогового резидента (TRC) для физлиц (183 против 90 дней)
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Topic #194
International Tax, DTA & TRC
DTA Provisions Art. 10
Withholding Tax Reductions on Cross-Border Dividends
Снижение налога у источника на трансграничные дивиденды по СИДН
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Topic #195
International Tax, DTA & TRC
DTA Provisions Art. 11
Withholding Tax Reductions on Cross-Border Interest
Снижение налога у источника на трансграничные проценты по займам
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Topic #196
International Tax, DTA & TRC
DTA Provisions Art. 12
Withholding Tax Reductions on Royalties and IP Licensing
Снижение налога у источника на роялти и лицензии на софт
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Topic #197
International Tax, DTA & TRC
OECD CRS Multilateral Agreement
Common Reporting Standard (CRS) Automatic Exchange of Information
Автоматический обмен финансовой информацией (CRS) ОАЭ
✓ FTA Compliance Standard
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Topic #198
International Tax, DTA & TRC
US-UAE Intergovernmental Agreement
FATCA Compliance Requirements for US Persons in UAE
Требования комплаенса FATCA для граждан и резидентов США в ОАЭ
✓ FTA Compliance Standard
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Topic #199
International Tax, DTA & TRC
Tax Code of Kazakhstan, Arts. 294-297
Controlled Foreign Corporation (CFC) Rules in CIS / Kazakhstan
Правила контролируемых иностранных компаний (КИК / CFC) в СНГ и РК
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Topic #200
International Tax, DTA & TRC
OECD Multilateral Instrument (MLI)
Substance-Over-Form & Principal Purpose Test (PPT)
Тест основной цели (Principal Purpose Test - PPT) в договорах СИДН
✓ FTA Compliance Standard
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Topic #201
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
OECD Pillar Two: 15% Global Minimum Tax Impact on UAE
Внедрение Pillar Two: глобальный минимальный налог 15% в ОАЭ
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Topic #202
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
Domestic Top-Up Tax (DMTT) Framework in the Emirates
Национальный дополнительный налог (DMTT) для крупных холдингов
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Topic #203
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
Mutual Agreement Procedure (MAP) for Cross-Border Disputes
Процедура взаимного согласования (MAP) при двойном налогообложении
✓ FTA Compliance Standard
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Topic #204
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
Digital Nomad Visas vs Tax Residency Classification
Визы цифровых кочевников (Remote Work Visa) и налоговый статус
✓ FTA Compliance Standard
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Topic #205
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
Golden Visa Holders Tax Residency Criteria (10-Year Visa)
Налоговый статус обладателей 10-летней Golden Visa ОАЭ
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Topic #206
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
Emirates ID Physical Presence Calculation Tracking
Подсчет фактических дней пребывания в ОАЭ по штампам и ICP
✓ FTA Compliance Standard
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Topic #207
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
Center of Vital Interests Determination for High-Net-Worth Individuals
Определение центра жизненных интересов (семья, бизнес, жилье)
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Topic #208
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
Primary Place of Residence (PPoR) Evidentiary Standards
Доказательства постоянного места жительства (Ejari / Title Deed)
✓ FTA Compliance Standard
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Topic #209
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
Corporate Commercial Substance (Economic Substance - ESR)
Экономическое присутствие (ESR): подтверждение реальной деятельности
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Topic #210
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
ESR Notification & Annual Report Filing Deadlines
Сроки подачи уведомлений и отчетов ESR в Минфин ОАЭ
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Topic #211
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
Penalties for Non-Compliance with ESR (AED 50,000+)
Штрафы от 50 000 AED за нарушение регламентов ESR
✓ FTA Compliance Standard
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Topic #212
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
UAE Real Estate Holding Offshore SPVs Tax Exposure
Офшорные SPV для владения недвижимостью в Дубае
✓ FTA Compliance Standard
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Topic #213
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
DIFC Prescribed Companies for Cross-Border Structuring
Специальные компании DIFC Prescribed Companies в холдингах
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Topic #214
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
ADGM Special Purpose Vehicles (SPV) Tax Treatment
Специальные SPV в финцентре ADGM и их налоговый статус
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Topic #215
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
Cross-Border Management Services Permanent Establishment Risk
Риск создания постоянного представительства при услугах менеджмента
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Topic #216
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
Dependent Agent Permanent Establishment (DAPE) Tests
Тест зависимого агента (DAPE): подписание контрактов сотрудниками
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Topic #217
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
Construction Site Permanent Establishment (12-Month Rule)
Строительная площадка как постоянное представительство (12 месяцев)
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Topic #218
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
Cross-Border Royalty Deductibility Restrictions
Ограничения на вычет трансграничных роялти за софт и товарные знаки
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Topic #219
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
Foreign Dividends Participation Exemption Substantiation
Подтверждение ставки налога от 9% за рубежом для льготы
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Topic #220
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
Dual Residency Tie-Breaker Rules under Tax Treaties
Разрешение коллизий двойного резидентства по правилам СИДН
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Topic #221
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
Tax Treaties with GCC Countries vs Federal Tax Laws
Налоговые соглашения между странами Персидского залива (GCC)
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Topic #222
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
Anti-Tax Treaty Shopping Provisions (LOB Clauses)
Правила против злоупотребления договорами (Limitation on Benefits)
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Topic #223
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
Permanent Establishment Profit Attribution Rules (AOA)
Правила распределения прибыли постоянному представительству (AOA)
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Topic #224
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
Repatriation of Branch Profits vs Subsidiary Dividends
Репатриация прибыли филиала против дивидендов дочерней фирмы
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Topic #225
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
Foreign Exchange Control Regulations & Cross-Border Wires
Валютный контроль и трансграничные переводы между РК и ОАЭ
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Topic #226
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
Source vs Residence Taxation in Cross-Border E-Commerce
Принцип источника против резидентства в онлайн-торговле
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Topic #227
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
OECD Base Erosion and Profit Shifting (BEPS) Action Plan
План BEPS по борьбе с размыванием налоговой базы в ОАЭ
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Topic #228
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
Beneficial Ownership Verification for Tax Treaty Relief
Проверка статуса фактического получателя дохода (Beneficial Owner)
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Topic #229
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
Cross-Border Mergers Involving UAE Holding Entities
Трансграничные слияния с участием холдингов из ОАЭ
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Topic #230
International Tax, DTA & TRC
International Treaties & Cabinet Decisions
Inheritance Tax Absence & Cross-Border Succession Planning
Отсутствие налога на наследство в ОАЭ и структурирование активов
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Topic #231
FTA Audits & Penalties
Cabinet Decision No. 75/2023
Corporate Tax Registration Late Penalty (AED 10,000)
Штраф 10 000 AED за просрочку регистрации по корпоративному налогу
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Topic #232
FTA Audits & Penalties
Cabinet Decision No. 74/2023
Violations and Penalties Matrix (Cabinet Decision No. 74/2023)
Таблица налоговых нарушений и штрафов (Постановление № 74/2023)
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Topic #233
FTA Audits & Penalties
Federal Decree-Law No. 28/2022, Art. 10
Voluntary Disclosure (VD) Application Process (Art. 10)
Подача заявления о добровольном раскрытии ошибок (Voluntary Disclosure)
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Topic #234
FTA Audits & Penalties
Federal Decree-Law No. 28/2022, Art. 27
Reconsideration Request to FTA (40 Business Days Rule)
Подача заявления о пересмотре решения FTA (Reconsideration)
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Topic #235
FTA Audits & Penalties
Federal Decree-Law No. 28/2022, Art. 30
Tax Disputes Resolution Committee (TDRC) Appeals
Обжалование в Комитет по разрешению налоговых споров (TDRC)
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Topic #236
FTA Audits & Penalties
Federal Decree-Law No. 28/2022, Art. 33
Federal Courts Litigation for Tax Disputes
Судебное обжалование налоговых споров в Федеральных судах ОАЭ
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Topic #237
FTA Audits & Penalties
Federal Decree-Law No. 28/2022, Art. 17
Tax Audit Notice & 5-Day Statutory Notification Window
Уведомление о начале налоговой проверки (срок за 5 рабочих дней)
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Topic #238
FTA Audits & Penalties
Federal Decree-Law No. 28/2022, Art. 18
On-Site Tax Audits vs Desk Audits (Document Inspections)
Выездные налоговые проверки против камеральных проверок документов
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Topic #239
FTA Audits & Penalties
Federal Decree-Law No. 28/2022, Art. 19
FTA Power to Seize Assets & Accounting Records
Полномочия инспекторов FTA по изъятию документов и серверов
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Topic #240
FTA Audits & Penalties
Federal Decree-Law No. 28/2022, Art. 35
Registered Tax Agent (Tax Agency) Representation Rights
Права и полномочия зарегистрированного налогового агента FTA
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Topic #241
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
Penalty Waiver and Installment Payment Requests
Ходатайства о снижении штрафов и рассрочке налоговых платежей
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Topic #242
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
Late Tax Return Submission Penalty Structure (CT & VAT)
Штрафы за несвоевременную сдачу деклараций по налогу и НДС
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Topic #243
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
Failure to Facilitate Tax Auditor's Work Penalty (AED 20,000)
Штраф 20 000 AED за воспрепятствование работе инспектора FTA
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Topic #244
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
Failure to Keep Records in English or Arabic Penalty
Штрафы за отсутствие учета на английском или арабском языках
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Topic #245
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
EmaraTax Portal Profile Suspension & Account Blocks
Блокировка аккаунта в портале EmaraTax при нарушениях
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Topic #246
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
Tax Evasion Criminal Penalties and Prison Sentences
Уголовная ответственность и тюремное заключение за уклонение
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Topic #247
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
Statute of Limitations on Tax Audits (5-Year Standard Rule)
Срок исковой давности по налоговым проверкам (стандартные 5 лет)
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Topic #248
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
Exceptions to 5-Year Statute of Limitations (Tax Evasion: 15 Years)
Исключения из 5-летнего срока: 15 лет при уклонении от налогов
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Topic #249
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
Burden of Proof in Tax Disputes and FTA Audit Defence
Бремя доказывания в налоговых спорах и защита при проверках
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Topic #250
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
Pre-Audit Health Check & Diagnostic Mock Audits
Предварительный аудит и стресс-тестирование перед визитом FTA
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Topic #251
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
FTA Clarification Letters (Private Clarifications)
Индивидуальные разъяснения налоговой службы (Private Clarification)
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Topic #252
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
FTA Public Clarifications Legal Weight & Precedent Value
Юридическая сила и применение публичных разъяснений FTA
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Topic #253
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
Tax Evasion Whistleblower Program (Raqeeb Portal)
Программа сообщений о налоговых нарушениях Raqeeb
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Topic #254
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
Joint Liability of Managers and Directors for Tax Debts
Субсидиарная ответственность директоров за долги по налогам
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Topic #255
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
Tax Clearance Certificate (TCC) Issuance Procedure
Порядок получения справки об отсутствии налоговой задолженности
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Topic #256
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
Bank Account Freezes Initiated by the Federal Tax Authority
Блокировка банковских счетов по требованию налоговой службы
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Topic #257
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
Travel Bans on Company Officers for Unsettled Tax Liabilities
Запрет на выезд из ОАЭ руководству компании за неуплату налогов
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Topic #258
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
Tax Deregistration Audit Review & Settlement
Финальная проверка налоговой при ликвидации и снятии с учета
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Topic #259
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
Voluntary Disclosure Timing: Before vs After Audit Notification
Подача Voluntary Disclosure: до или после получения уведомления
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Topic #260
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
Errors Discovered in Past Invoices: Tax Credit Adjustments
Ошибки в выставленных инвойсах и налоговые корректировки
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Topic #261
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
Under-Declaration of Tax Base Penalty Multipliers
Прогрессивные штрафы за занижение налогооблагаемой базы
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Topic #262
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
Repeated Violations Penalty Escalation Principles
Увеличение штрафов при повторных налоговых нарушениях
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Topic #263
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
Tax Audit Response Timeline Management (10-20 Days)
Управление жесткими сроками ответов на запросы аудиторов
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Topic #264
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
Official Arabic Translation Requirements for Foreign Records
Требование нотариального перевода документов на арабский язык
✓ FTA Compliance Standard
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Topic #265
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
Electronic Invoicing & Fiscalization Roadmap (E-Invoicing 2026)
Внедрение обязательных электронных инвойсов (E-Invoicing 2026)
✓ FTA Compliance Standard
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Topic #266
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
Digital Tax Audit Tools & Algorithmic Cross-Checking
Цифровые алгоритмы FTA для перекрестных проверок данных
✓ FTA Compliance Standard
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Topic #267
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
Penalty Appeal Grounds: Excuses of Force Majeure
Основания для отмены штрафов: форс-мажор и технические сбои
✓ FTA Compliance Standard
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Topic #268
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
FTA Debt Collection Legal Procedures and Attachments
Процедуры принудительного взыскания налоговой задолженности
✓ FTA Compliance Standard
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Topic #269
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
Tax Agent Code of Ethics and Professional Standards
Кодекс этики и профессиональные стандарты налогового агента
✓ FTA Compliance Standard
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Topic #270
FTA Audits & Penalties
Cabinet Decision No. 74/2023 & Decree-Law No. 28/2022
FTA Registry of Certified Tax Agents in the UAE
Официальный реестр лицензированных налоговых агентов ОАЭ
✓ FTA Compliance Standard
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Topic #271
Bookkeeping, IFRS & Audit
Federal Decree-Law No. 32/2021, Art. 26
Mandatory Bookkeeping under Commercial Companies Law
Обязанность ведения бухучета по Закону о компаниях ОАЭ
✓ FTA Compliance Standard
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Topic #272
Bookkeeping, IFRS & Audit
Ministerial Decision No. 114/2023
IFRS & IFRS for SMEs Accounting Framework Adoption
Применение стандартов МСФО (IFRS) и МСФО для МСБ в ОАЭ
✓ FTA Compliance Standard
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Topic #273
Bookkeeping, IFRS & Audit
Ministerial Decision No. 82/2023
Statutory Audit Requirements for Companies with Revenue > AED 50M
Обязательный аудит компаний с выручкой свыше 50 млн AED
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Topic #274
Bookkeeping, IFRS & Audit
Cabinet Decision No. 55/2023, Art. 5
Mandatory Audit for All Qualifying Free Zone Persons (QFZP)
Обязательный аудит для всех компаний со статусом QFZP (0%)
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Topic #275
Bookkeeping, IFRS & Audit
Federal Decree-Law No. 32/2021 & CT Law
Record Retention Duration (5 to 7 Years Statutory Rules)
Сроки хранения бухгалтерских регистров (от 5 до 7 лет)
✓ FTA Compliance Standard
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Topic #276
Bookkeeping, IFRS & Audit
Central Bank of UAE Regulations
Corporate Bank Account Opening & KYC Standards (Wio, ENBD)
Открытие корпоративных счетов и стандарты KYC в банках ОАЭ
✓ FTA Compliance Standard
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Topic #277
Bookkeeping, IFRS & Audit
Federal Decree-Law No. 20/2018
Anti-Money Laundering (AML/CFT) Framework for DNFBPs
Комплаенс против отмывания денег (AML/CFT) для консультантов
✓ FTA Compliance Standard
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Topic #278
Bookkeeping, IFRS & Audit
FIU Guidelines 2024
goAML Portal Registration & Suspicious Transaction Reporting
Обязательная регистрация в портале goAML и отчетность о подозрительных сделках
✓ FTA Compliance Standard
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Topic #279
Bookkeeping, IFRS & Audit
Cabinet Decision No. 109/2023
Ultimate Beneficial Owner (UBO) Declaration Requirements
Декларация конечных бенефициаров (UBO) в реестры ОАЭ
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Topic #280
Bookkeeping, IFRS & Audit
Cabinet Decision No. 57/2020
Economic Substance Regulations (ESR) Annual Compliance
Ежегодный комплаенс по экономическому присутствию (ESR)
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Topic #281
Bookkeeping, IFRS & Audit
Federal Decree-Law No. 32/2021 & IFRS Standards
Cloud Accounting Software Compliance (Zoho Books, QuickBooks, Xero)
Сертифицированные облачные программы учета (Zoho, QuickBooks, Xero)
✓ FTA Compliance Standard
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Topic #282
Bookkeeping, IFRS & Audit
Federal Decree-Law No. 32/2021 & IFRS Standards
Chart of Accounts Design for UAE VAT and Corporate Tax Integration
План счетов с интеграцией раздельного учета НДС и налога на прибыль
✓ FTA Compliance Standard
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Topic #283
Bookkeeping, IFRS & Audit
Federal Decree-Law No. 32/2021 & IFRS Standards
Management Accounts vs Statutory Accounts Reconciliation
Сверка управленческого учета и официальной финансовой отчетности
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Topic #284
Bookkeeping, IFRS & Audit
Federal Decree-Law No. 32/2021 & IFRS Standards
Payroll & Wage Protection System (WPS) Processing in Dubai
Система защиты заработной платы (WPS) и начисление зарплат
✓ FTA Compliance Standard
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Topic #285
Bookkeeping, IFRS & Audit
Federal Decree-Law No. 32/2021 & IFRS Standards
End of Service Gratuity Actuarial Accruals (IAS 19)
Актуарный расчет резерва на выходные пособия по стандарту МСФО 19
✓ FTA Compliance Standard
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Topic #286
Bookkeeping, IFRS & Audit
Federal Decree-Law No. 32/2021 & IFRS Standards
Fixed Asset Register & Depreciation Schedule Maintenance
Реестр основных средств и начисление амортизации по МСФО
✓ FTA Compliance Standard
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Topic #287
Bookkeeping, IFRS & Audit
Federal Decree-Law No. 32/2021 & IFRS Standards
Inventory Valuation Methods: FIFO vs Weighted Average (IAS 2)
Оценка запасов: методы ФИФО и средневзвешенной стоимости (IAS 2)
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Topic #288
Bookkeeping, IFRS & Audit
Federal Decree-Law No. 32/2021 & IFRS Standards
Revenue Recognition Framework (IFRS 15) in Contracts with Customers
Признание выручки по договорам с клиентами по стандарту МСФО 15
✓ FTA Compliance Standard
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Topic #289
Bookkeeping, IFRS & Audit
Federal Decree-Law No. 32/2021 & IFRS Standards
Lease Accounting under IFRS 16: Right-of-Use Assets
Учет аренды офисов по МСФО 16: активы в форме права пользования
✓ FTA Compliance Standard
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Topic #290
Bookkeeping, IFRS & Audit
Federal Decree-Law No. 32/2021 & IFRS Standards
Foreign Currency Translation of Multi-Currency Ledgers (IAS 21)
Переоценка валютных остатков на банковских счетах по стандарту IAS 21
✓ FTA Compliance Standard
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Topic #291
Bookkeeping, IFRS & Audit
Federal Decree-Law No. 32/2021 & IFRS Standards
Bank Reconciliations & Unexplained Deposits Verification
Ежемесячные банковские сверки и проверка происхождения поступлений
✓ FTA Compliance Standard
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Topic #292
Bookkeeping, IFRS & Audit
Federal Decree-Law No. 32/2021 & IFRS Standards
Internal Controls & Segregation of Duties for SME Governance
Внутренний контроль и разделение полномочий в бухгалтерии
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Topic #293
Bookkeeping, IFRS & Audit
Federal Decree-Law No. 32/2021 & IFRS Standards
Intercompany Balance Confirmations and Eliminations
Сверка внутригрупповых сальдо и исключение оборотов при консолидации
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Topic #294
Bookkeeping, IFRS & Audit
Federal Decree-Law No. 32/2021 & IFRS Standards
Cash Flow Statements Preparation: Direct vs Indirect Method
Отчет о движении денежных средств: прямой и косвенный методы
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Topic #295
Bookkeeping, IFRS & Audit
Federal Decree-Law No. 32/2021 & IFRS Standards
Preparation for External Audit: PBC Checklist & Schedules
Подготовка к внешнему аудиту: перечень документов PBC и расшифровки
✓ FTA Compliance Standard
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Topic #296
Bookkeeping, IFRS & Audit
Federal Decree-Law No. 32/2021 & IFRS Standards
Auditor Independence and Non-Audit Services Restrictions
Независимость аудитора и ограничения на консалтинговые услуги
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Topic #297
Bookkeeping, IFRS & Audit
Federal Decree-Law No. 32/2021 & IFRS Standards
Dormant Company Annual Declarations & Minimum Compliance
Минимальные требования к учету спящих (dormant) компаний
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Topic #298
Bookkeeping, IFRS & Audit
Federal Decree-Law No. 32/2021 & IFRS Standards
Liquidator's Statement of Affairs and Statement of Solvency
Ликвидационный баланс и подтверждение платежеспособности
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Topic #299
Bookkeeping, IFRS & Audit
Federal Decree-Law No. 32/2021 & IFRS Standards
WIO Bank PJSC Integration with Automated Accounting Feeds
Интеграция цифрового банка WIO с программами бухучета
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Topic #300
Bookkeeping, IFRS & Audit
Federal Decree-Law No. 32/2021 & IFRS Standards
Outsourced CFO & Virtual Finance Department Operations
Аутсорсинг финансового директора (CFO) и виртуальная бухгалтерия
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Topic #301
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 24
Foreign Permanent Establishment (PE) Exemption Election
Освобождение прибыли зарубежных постоянных представительств (PE)
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Topic #302
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 37 & 39
Tax Losses 75% Limitation & Continuity of Ownership
Перенос налоговых убытков с лимитом 75% и смена собственников
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Topic #303
Corporate Tax (9%)
Federal Decree-Law No. 47/2022, Art. 40
Corporate Tax Group Formation & 95% Shareholding Rule
Создание единой налоговой группы и условие владения 95%
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Topic #304
Free Zones & QFZP (0%)
Cabinet Decision No. 139/2023, Art. 5
Dual License Free Zone & Mainland Branch Tax Segregation
Двойная лицензия фризоны и филиала на мейнленде: раздельный учет
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Topic #305
VAT & Indirect Taxes (5%)
Cabinet Decision No. 59/2017 & FTA VATP006
Designated Zones Customs Duty vs VAT Suspension Rules
Специальные зоны (Designated Zones): таможенная пошлина и отсрочка НДС
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Topic #306
VAT & Indirect Taxes (5%)
Executive Regulation to Decree-Law No. 8/2017, Art. 55
Apportionment of Residual Input VAT for Mixed Supplies
Пропорциональный вычет входного НДС при смешанной деятельности
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Topic #307
VAT & Indirect Taxes (5%)
Cabinet Decision No. 41/2018
Tourist VAT Refund Scheme Digital Merchant Registration
Цифровая система Tax Free (Planet) для ритейлеров и туристов
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Topic #308
Transfer Pricing & Related Parties
Federal Decree-Law No. 47/2022, Art. 34 & OECD Guidelines
Arm's Length Range & Interquartile Benchmark Testing
Интерквартильный интервал цен и бенчмаркинг в трансфертном ценообразовании
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Topic #309
Transfer Pricing & Related Parties
OECD Transfer Pricing Guidelines Chapter VI
DEMPE Functions Analysis for Intangible Assets
Анализ функций DEMPE при передаче нематериальных активов и IP
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Topic #310
Transfer Pricing & Related Parties
Ministerial Decision No. 97/2023, Art. 4
Cost Contribution Arrangements (CCA) Statutory Documentation
Соглашения о распределении затрат (CCA) внутри международной группы
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Topic #311
International Tax, DTA & TRC
Federal Decree No. 34/2019 & OECD BEPS Action 6
Multilateral Instrument (MLI) & Principal Purpose Test (PPT)
Многосторонняя конвенция MLI и тест основной цели (PPT) в ОАЭ
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Topic #312
FTA Audits & Penalties
Federal Decree-Law No. 28/2022 (Tax Procedures), Art. 17
FTA Field Audit Powers & On-Site Inspection Protocols
Выездные налоговые проверки FTA: полномочия инспекторов и протоколы
✓ FTA Compliance Standard
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Topic #313
FTA Audits & Penalties
Federal Decree-Law No. 28/2022, Art. 46
Statute of Limitations on Tax Assessments (5 Years vs 15 Years)
Сроки давности налоговых проверок (5 лет в обычном порядке, 15 лет при уклонении)
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Topic #314
FTA Audits & Penalties
Cabinet Decision No. 49/2021 on Penalty Redetermination
Administrative Penalty Redetermination Under Cabinet Decision No. 49/2021
Снижение штрафов FTA до 30% по Постановлению Кабмина № 49/2021
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Topic #315
Bookkeeping, IFRS & Audit
Federal Decree-Law No. 32/2021 on Commercial Companies, Art. 27
Commercial Companies Law No. 32/2021 Statutory Audit Mandate
Обязательный аудит компаний мейнленда по закону о компаниях № 32/2021
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Topic #316
Bookkeeping, IFRS & Audit
Cabinet Resolution No. 109/2023 on UBO Procedures
Ultimate Beneficial Owner (UBO) Annual Declaration Compliance
Ежегодная подача реестра конечных бенефициаров (UBO) и штрафы
✓ FTA Compliance Standard
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Topic #317
Bookkeeping, IFRS & Audit
Federal Decree-Law No. 20/2018 on AML & FIU Circulars
goAML System Registration & Suspicious Transaction Reporting
Регистрация в системе goAML и подача отчетов о подозрительных сделках (STR)
✓ FTA Compliance Standard
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FTA Tax Advisory & Compliance Support
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