UAE International Tax provides an in-depth analysis of the taxation of international cross-border investments involving the United Arab Emirates. Whether the United Arab Emirates is the source or the destination of investments, both domestic and international laws are addressed in detail. The United Arab Emirates has been undergoing a fundamental tax transformation in recent years. Whilst it has successfully maintained its position as a tax-competitive jurisdiction, the country has recently introduced a number of indirect taxes. It has also managed to significantly enhance its tax treaty network, whilst respecting its international commitments with new base erosion and profit shifting measures, as well as new measures to enhance transparency and exchange of information. These have all had a significant effect on international cross-border investments. In addition to examining the United Arab Emirates’ significant network of international tax treaties, UAE International Tax addresses the complex rules for the avoidance of treaty abuse, international VAT law, country-by-country reporting, economic substance regulations, beneficial ownership disclosures, financial account information and other recent developments. UAE International Tax was written in the context of the “Year of the Fiftieth”, celebrating 50 years since the formation of the United Arab Emirates.

(2021). UAE International Tax . Retrieved from http://hdl.handle.net/10446/230296

UAE International Tax

Scalia, Roberto
2021

Abstract

UAE International Tax provides an in-depth analysis of the taxation of international cross-border investments involving the United Arab Emirates. Whether the United Arab Emirates is the source or the destination of investments, both domestic and international laws are addressed in detail. The United Arab Emirates has been undergoing a fundamental tax transformation in recent years. Whilst it has successfully maintained its position as a tax-competitive jurisdiction, the country has recently introduced a number of indirect taxes. It has also managed to significantly enhance its tax treaty network, whilst respecting its international commitments with new base erosion and profit shifting measures, as well as new measures to enhance transparency and exchange of information. These have all had a significant effect on international cross-border investments. In addition to examining the United Arab Emirates’ significant network of international tax treaties, UAE International Tax addresses the complex rules for the avoidance of treaty abuse, international VAT law, country-by-country reporting, economic substance regulations, beneficial ownership disclosures, financial account information and other recent developments. UAE International Tax was written in the context of the “Year of the Fiftieth”, celebrating 50 years since the formation of the United Arab Emirates.
Hull, Howard R.; Scalia, Roberto
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