Accounting & Finance Training | Introduction To UAE Corporate Tax Training in Noida

Introduction to UAE Corporate Tax Training Course Outline

Module 1: Introduction to UAE Corporate Tax Law

• Overview of the Corporate Tax System
• Benefits of Corporate Tax System for
  • Individuals
  • Organisations
• Legal Framework and Legislation
• Introduction to Federal Tax Authority (FTA)
• Role of Introduction to Federal Tax Authority (FTA)
• Distinction Between Resident and Non-Resident Entities
• Tax Registration Requirements
• Key Principles and Concepts of UAE Corporate Tax Law
• Exercises

Module 2: Taxable Persons and Entities

• What are Taxable Persons and Entities?
• Classification of Taxable Persons and Entities
• Criteria for Determining Tax Residency
• Types of Taxable Entities
• Tax Obligations for Permanent Establishments
• Tax Treatment of Free Zone Entities and Special Economic Zones
• Exercises

Module 3: Taxable Income

• Overview of Taxable Income for Corporations in UAE
• Inclusions and Exclusions in the Calculation of Taxable Income
• Treatment of
  • Capital Gains
  • Dividends
  • Other Types of Income
• Accounting Principles and Methods
• Taxation of Foreign-Source Income
• Interaction of Foreign-Source Income with UAE Tax Laws
• Exercises

Module 4: Deductions and Exemptions

• Allowable Deductions and Expenses for Corporations
• Provisions for depreciation and Amortisation of Assets
• Treatment of Interest Expenses and Other Financial Costs
• Special Deductions for Specific Industries
• Exemptions and Incentives
• Exercises

Module 5: Withholding Tax

• Overview of Withholding Tax in the UAE
• Benefits of Withholding Tax in the UAE
• Types of Payments Subject to Withholding tax
• Withholding Tax Rates and Thresholds
• Responsibilities of Withholding Agents
• Reporting and Remittance Procedures for Withholding Tax
• Exercises

Module 6: Penalties and Interest

• Penalties for Non-Compliance with UAE Corporate Tax
• Late filing and Payment Penalties
• Interest on Overdue Tax Payments
• Administrative and Criminal Penalties for Tax Evasion or Fraud
• Voluntary Disclosure Programs
• Impact of Voluntary Disclosure Programs
• Exercises

Module 7: Filing and Payment of Taxes

• Tax Return Filing Requirements and Deadlines
• Obligations
• Calculation and Reporting of Tax Liabilities
• Procedures for
  • Filing Tax Returns
  • Making Tax Payments
• Handling of Tax Audits and Assessments
• Exercises

Module 8: International Tax Issues

• Double Taxation Avoidance Agreements (DTAs)
• Benefits of Double Taxation Avoidance Agreements (DTAs)
• Transfer Pricing Rules and Guidelines
• Controlled Foreign Company (CFC) Rules
• Thin Capitalisation Rules and Limitations on Interest Deductions
• Tax Planning Considerations for Multinational Corporations
• Exercises