How are the Capital Grains being taxed?
No differentiation is drawn between gains emanating from the disposition of capital assets and those originating from the disposal of Non-Capital (revenue) assets. Capital gains realized from the sale of assets shall be incorporated into the annual Taxable Income in the same manner as other income derived from business operations. Capital gains ensuing from the sale of shares may be exempt from Corporate Tax, contingent upon the satisfaction of specific criteria (refer to question 201: “Are capital gains exempt from UAE Corporate Tax?”).
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