UAE Corporate Tax professional

2. Scope of UAE Corporate Tax
a. Determination of financial year for CT purpose
b. Corporate Tax Returns, Payment and Refund
c. Record Keeping and Tax Period
d. Resident and Non Resident Persons
e. Permanent Establishment (PE)of the Foreign Entities
f. Calculating Taxable Income
g. Small Business Relief
h. Loss Utilization
i. Free-Zone Entities
j. Exemption Income
k. Partners in an Unincorporated Partnership
l. Deductible Expenditure
m. Interest Expenditure
n. Entertainment Expenditure
o. Non-deductible Expenditure
p. Family Foundation
q. Currency
r. Calculation and Settlement of Corporate Tax
s. Withholding Tax, Withholding Tax Credit and Foreign Tax Credit

3. Transfer Pricing Matters
a. Arms-Length Principle
b. Transfer pricing Methods
c. Transfer pricing documentation

4. Implementation and Compliances
a. Approach to Implement CT
b. Consultancy Services