The UAE and China signed their double tax treaty (DTT) in 1993, and it entered into force in 1994, aimed at preventing double taxation and fiscal evasion between the two countries. For most of its history, the treaty mattered mainly on the Chinese side of a cross-border transaction, since the UAE had no corporate income … Read more
The Two Building Blocks: Excise Price and Tax Rate Every UAE excise tax calculation has two inputs: the excise price and the applicable tax rate. The formula is straightforward: Excise Tax Payable = Excise Price × Tax Rate The excise price is the base value against which the rate is applied. It is not simply … Read more
Understanding UAE Corporate Tax as it applies to natural persons, individuals conducting business activity, not just companies, is both a legal obligation and a strategic necessity. This guide covers the scope of Corporate Tax for natural persons, the registration process, special case scenarios, tax implications on death, current rates, a worked multi-income calculation, and Small … Read more
The Legal Basis for Excise Tax Deregistration in the UAE The UAE’s excise tax framework rests on Federal Decree-Law No. 7 of 2017, with its Executive Regulation set out in Cabinet Decision No. 37 of 2017. That regulation has been amended twice since: first by Cabinet Decision No. 108 of 2023, issued 6 November 2023 … Read more
The UAE has introduced a tax system for excise goods, products considered harmful to human health or the environment, such as tobacco, energy drinks, and carbonated drinks. The system aims to reduce consumption of these goods while generating government revenue. It’s governed by Ministerial Decision No. 108 of 2023, which specifies the rules and procedures … Read more
What Excise Tax Covers in the UAE The UAE introduced excise tax in 2017, an indirect tax built around a specific policy goal: diversify government revenue while discouraging consumption of goods considered harmful to human health or the environment. The tax applies to defined categories of goods — electronic smoking devices, tobacco products, carbonated and … Read more
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