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UAE INTERNATIONAL TAX

Covering both domestic and international laws, this book provides an in-depth analysis of the taxation of international cross-border investments involving the United Arab Emirates.

Detalles Bibliográficos
Clasificación:	Libro Electrónico
Autor principal:	Hull, Howard R.
Otros Autores:	Scalia, Roberto
Formato:	Electrónico eBook
Idioma:	Inglés
Publicado:	[S.l.] : IBFD, 2021.
Temas:	Taxation > Law and legislation > United Arab Emirates. Taxation > Law and legislation. Taxation > Law and legislation United Arab Emirates
Acceso en línea:	Texto completo

Tabla de Contenidos:

Cover
Title
Copyright
Acknowledgements
Foreword
Table of Contents
Introduction
Part 1: UAE Tax Overview
Chapter 1: Tax Jurisdictions
1.1. Introduction
1.2. Federal
1.3. Emirates
1.4. Free zones
Chapter 2: Direct Tax
2.1. Introduction
2.2. Corporate tax
2.3. Personal tax
Chapter 3: Indirect Tax
3.1. Introduction
3.2. Value added tax
3.2.1. Scope
3.2.2. Registration
3.2.2.1. Mandatory registration
3.2.2.2. Voluntary registration
3.2.2.3. Group registration
3.2.3. Types of supply
3.2.3.1. Standard-rated supplies
3.2.3.2. Zero-rated supplies
3.2.3.3. Exempt supplies
3.2.3.4. Out-of-scope supplies
3.2.3.5. Deemed supplies
3.2.3.6. Profit margin supplies
3.2.4. Place, date and value of supplies
3.2.5. Output VAT
3.2.5.1. Goods
3.2.5.2. Services
3.2.5.3. Price display
3.2.5.4. Tax invoices
3.2.6. Input VAT
3.2.6.1. Input tax recovery
3.2.6.2. Blocked input tax
3.2.6.3. Timing of recovery
3.2.6.4. Input tax apportionment
3.2.7. VAT refunds
3.2.7.1. Government entities and charities
3.2.7.2. New residences
3.2.7.3. Business visitors
3.2.7.4. Tourists
3.2.7.5. Exhibitions and conferences
3.2.8. VAT reporting
3.2.8.1. Filing and payment
3.2.8.2. Voluntary disclosures
3.2.8.3. Record keeping
3.3. Customs duty
3.3.1. Importer of record
3.3.2. Tariff classification
3.3.3. Rules of origin
3.3.4. Valuation of goods
3.3.5. Suspension regimes
3.3.5.1. Goods in transit256
3.3.5.2. Customs warehouses
3.3.5.3. Free zones and tax-free shops
3.3.5.4. Temporary admission
3.3.5.5. Import for re-export
3.3.6. Exemptions
3.3.7. Reimportation
3.4. Excise tax
3.4.1. Excise goods
3.4.2. Taxpayers
3.4.3. Rates
3.4.4. Digital tax stamps
3.4.5. Filing and payment.
Part 2: International Tax Treaties
Chapter 4: Treaty Framework
4.1. Introduction
4.2. Sources of treaty law
4.3. Interpretation of tax treaties
4.4. Interaction between treaty law and domestic law
Chapter 5: Scope of Tax Treaties
5.1. Introduction
5.2. Taxes covered
5.3. Period of time covered
5.4. Territory covered
5.5. Persons covered
5.5.1. Residents
5.5.2. OECD Model definition
5.5.2.1. Context, object and purpose
5.5.2.2. Domestic law reference
5.5.2.3. Terms of the treaty
5.5.3. UAE treaty definitions
5.5.3.1. Individuals
5.5.3.2. Government bodies and institutions
5.5.3.3. Companies and other legal entities
5.5.3.4. Trusts, charities and foundations
5.5.3.5. Pension schemes
5.5.3.6. Collective investment vehicles and real estate investment trusts
Chapter 6: Immovable Property
6.1. Principles of taxation
6.2. Allocation of income
Chapter 7: Business Profits
7.1. Principles of taxation
7.1.1. General principle
7.1.2. International traffic
7.2. Permanent establishments defined
7.2.1. Legal basis
7.2.2. Fixed place of business
7.2.3. Representatives
7.2.4. Service permanent establishments
7.2.5. Subsidiaries
7.2.6. The impact of e-commerce
7.3. Allocation of profits
Chapter 8: Transfer Pricing
8.1. Introduction
8.2. Arm's length prices
8.2.1. Introduction
8.2.2. Arm's length methods
8.2.2.1. Traditional transaction methods
8.2.2.2. Transactional profit methods
8.3. Documentation and compliance
8.3.1. Master File
8.3.2. Local File
8.3.3. Country-by-country reporting
8.4. Consequences of inappropriate transfer pricing practices
Chapter 9: Dividends
9.1. Definition
9.2. Taxation in the beneficiary state
9.3. Taxation in the source state
9.3.1. Limited tax liability.
9.3.2. Beneficial ownership
9.3.3. Treaty abuse
9.3.4. Extraterritoriality
9.4. Procedural considerations
Chapter 10: Interest
10.1. Interest
Chapter 11: Royalties
11.1. Royalties
Chapter 12: Capital Gains
12.1. Capital gains
Chapter 13: Personal Services
13.1. Independent personal services
13.2. Dependent personal services
13.2.1. General rules
13.2.2. Short-term employment (international transfers)
13.2.3. Employment in international transport
13.3. Directors' fees
13.4. Artistes and sportsmen
13.5. Government service and members of diplomatic missions and consular posts
13.6. Students
Chapter 14 Pensions
14.1. Pensions
Chapter 15: Other Income
15.1. Other income
Chapter 16: Capital
16.1. Capital
Chapter 17: Double Taxation Relief
17.1. Introduction
17.2. Double taxation defined
17.3. Relief from concurrent full tax liability
17.4. Relief from concurrent limited tax liability
17.5. Relief from concurrent full and limited tax liability
17.5.1. Deduction method
17.5.2. Exemption method
17.5.3. Credit method
17.5.4. UAE tax treaties
Chapter 18: Anti-Abuse Provisions
18.1. Introduction
18.2. International developments
18.3. Tax evasion or avoidance
18.4. Anti-abuse provisions
18.4.1. Limitation on benefits
18.4.1.1. Publicly traded test
18.4.1.2. Ownership and base erosion test
18.4.1.3. Active business test
18.4.1.4. Derivative benefits test
18.4.1.5. Discretionary relief
18.4.2. Principal purpose test
18.5. Tax policy considerations
Chapter 19: Non-Discrimination
19.1. Introduction
19.2. Scope of application
19.3. Unlawful discrimination
19.3.1. Discrimination on the grounds of nationality
19.3.2. Discrimination against businesses
Chapter 20: Mutual Agreement Procedure.
20.1. Introduction
20.2. Request by taxpayers
20.3. Request by competent authorities
20.4. Arbitration procedure
Part 3: International Value Added Tax
Chapter 21: VAT Framework
21.1. VAT framework
Chapter 22: International Goods
22.1. Introduction
22.2. International imports
22.2.1. General principles
22.2.1.1. Scope
22.2.1.2. Registration requirements
22.2.1.3. Place of import
22.2.1.4. Taxable base
22.2.1.5. Date of import
22.2.2. Chargeable events
22.2.2.1. Point of entry
22.2.2.2. Import VAT deferral
22.2.3. Designated zones
22.2.3.1. Importation to a designated zone
22.2.3.2. Designated zone to mainland United Arab Emirates
22.2.3.3. Designated zone to VAT suspension
22.2.3.4. Consumption within a designated zone
22.2.3.5. Designated zone to designated zone
22.2.4. Suspension regimes
22.2.5. Exemptions
22.2.5.1. VAT exemptions and zero rating
22.2.5.2. Customs exemptions
22.2.5.3. Personal effects
22.2.5.4. Special needs
22.2.6. Re-importation
22.3. International exports
22.3.1. General principles
22.3.2. Designated zones
22.3.2.1. Mainland United Arab Emirates to designated zone
22.3.2.2. VAT suspension to designated zone
22.3.2.3. Designated zone to rest of the world
22.3.3. Suspension regimes
22.3.4. VAT refunds
22.3.4.1. Foreign businesses
22.3.4.2. Tourist visitors
22.3.4.3. Government bodies
22.4. Intra-GCC transactions
22.4.1. Introduction
22.4.2. Business-to-business (B2B) supplies
22.4.2.1. Without transport
22.4.2.2. With transport
22.4.3. Business-to-consumer (B2C) supplies (distance selling)
22.4.3.1. Without transport
22.4.3.2. With transport
22.4.4. Intra-GCC transfers (B2Me)
22.4.5. Consumer-to-consumer (C2C) and self-supplies by consumers (C2Me).
Chapter 23: International Services
23.1. Introduction
23.2. Place-of-supply rules
23.2.1. General rules
23.2.1.1. Customer status
23.2.1.2. Place(s) of residence
23.2.2. Special rules
23.2.2.1. Leasing means of transport
23.2.2.2. International transportation
23.2.2.3. Real estate-related services
23.2.2.4. Wired and wireless telecommunication and electronic services
23.2.2.5. Restaurant, hotel and catering services
23.2.2.6. Cultural, artistic, sport, educational and recreational services
23.2.2.7. Transport of goods-related services
23.3. Designated zone services
23.4. Inbound services
23.4.1. Registered international suppliers
23.4.2. Non-registered international suppliers
23.5. Outbound services
23.5.1. Zero-rating
23.5.2. Qualifying conditions
23.5.2.1. Place of the customer
23.5.2.2. Nature of the services
23.5.3. VAT refunds
23.5.3.1. Foreign businesses
23.5.3.2. Government bodies
23.6. Intra-GCC transactions
23.6.1. Business-to-business (B2B) supplies
23.6.2. Business-to-consumer (B2C) supplies
23.6.3. Consumer-to-consumer (C2C) services
Part 4: Base Erosion and Profit Shifting
Chapter 24: International Framework
24.1. Introduction
24.2. BEPS Action Plan
24.3. Inclusive Framework on BEPS
24.4. Minimum standards
24.4.1. Harmful tax practices
24.4.2. Prevention of tax treaty abuse
24.4.3. Country-by-country reporting
24.4.4. Tax treaty dispute resolution
Chapter 25: Country-by-Country Reporting
25.1. Introduction
25.2. Scope
25.2.1. UAE headquarters
25.2.2. Multinational enterprise groups
25.2.3. Consolidated revenue threshold
25.3. Entities
25.3.1. Ultimate parent entity
25.3.2. Surrogate parent entity
25.3.3. Reporting entity
25.3.4. Constituent entities
25.4. Reportable periods.

UAE INTERNATIONAL TAX

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