The UAE Corporate Tax landscape has evolved significantly since Federal Decree-Law No. 47 of 2022. As 2026 unfolds, the focus has shifted from implementation to integration and enforcement. This course equips you with practical knowledge to navigate the mature and increasingly sophisticated UAE tax environment — Corporate Tax foundations and special regimes, then a full session on VAT law.
The constitutional basis for federal taxation, the four-level legislative hierarchy, and how to resolve a conflict between a Ministerial Decision and a Federal Decree-Law.
All 15 OECD/G20 BEPS Actions mapped to UAE implementation, plus how the Pillar Two 15% global minimum tax interacts with the Free Zone regime.
Person, Residency, Permanent Establishment, Related Party and Control — the definitions the rest of the Corporate Tax Law is built on.
Imposition of Corporate Tax, the 0%/9% rate structure, Qualifying Free Zone Persons, and the 2026 Small Business Relief update.
Article 4 exempt persons, Article 5 government entities, and mixed-activity practical scenarios.
Qualifying Investment Funds, REITs, and the exemption qualification test.
Qualifying Free Zone Person eligibility, the 51% Guardrail and de minimis tests, and the new 2026 AUP audit-report requirement for distributors.
Small Business Relief's 2029 extension, Economic Substance enforcement, and transfer pricing documentation thresholds.
Key takeaways and critical compliance dates to close out Corporate Tax — the bridge into VAT law.
VAT Law's legislative architecture, the GCC Common VAT Agreement, and the standard/zero/exempt rate structure.
What counts as a supply of goods vs. services, composite supplies, and deemed supply rules.
Mandatory and voluntary VAT registration thresholds, Tax Groups, and deregistration.
The earliest-date rule for VAT timing, and the place-of-supply rules that decide if a transaction is even subject to UAE VAT.
How to value a supply for VAT purposes, including barter transactions and single-consideration apportionment.
Zero-rated vs. exempt supplies, and the export-of-services conditions.
The reverse charge mechanism and Designated Zone VAT treatment.
Input tax recovery rules, blocked expenses, and output tax adjustments.
Tax invoice requirements, the e-invoicing mandate, and VAT returns.
VAT refund schemes (tourists, new residences, foreign businesses) and the penalty regime.
Record-keeping requirements and the statute of limitations for VAT audits.
Course wrap-up: key takeaways, the full VAT compliance cycle, and critical compliance dates.