Limitation of Deduction of Interest under UAE CT Tax Base Erosion Deductible interest payments, where the recipient of the interest income is not taxed (e.g., an individual shareholder or a Free Zone Person) Net interest expense can be deducted to 30% of a earning of business before interest, tax, depreciation, and amortization (EBITDA), as to … Continue reading Limitation of Deduction of Interest under UAE CT