Are UAE holding companies liable for UAE Corporate Tax?
Yes, UAE holding companies are subject to UAE Corporate Tax. However, dividends received from domestic shareholdings are exempt without conditions, and dividends from foreign shareholdings and capital gains from both domestic and foreign shareholdings are exempt, provided they meet the conditions of the Participation Exemption.
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Are Free Zone companies in UAE liable to Corporate Tax ?
Free Zone has distinct taxation system based on Qualifying Income and Excluded Income. It is therefore essential to know the kind of income taxable under UAE Corporate Tax Law for Free Zone companies.
Can you Split up your Business to claim Small Business Relief in the UAE?
If your business exceeds the Revenue Threshold limit for Small Business Relief, can you split up your business to claim Small Business Relief as per UAE Corporate Tax Law or will it constitute a Tax Crime punishable under the UAE Tax Procedures Law?
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