Home • Analytics and brochures

Analytics and brochures

All Legal overviews Alerts Video Articles and comments Brochures and booklets

#UAE Corporate Tax Law #Sanctions. Support Measures #COVID-19

The list of grounds has been expanded for Roskomnadzor to conduct unscheduled audits of personal data operators

On 18 November 2023, Order No. 720 of the Russian Ministry of Digital Development, Communications and the Mass Media dated 17 August 2023 came into effect which supplements the list of indicators of risks of mandatory requirements being violated...

The new rules for the mandatory marking of internet advertising came into force from september 2022

IN TODAY’S VIDEO

What must be marked
What the liability is for non-compliance with the requirements for the marking of advertising

The UAE Tax Case Study: A bank-managed portfolio and the 0% Corporate Tax Rate

A company is operating in a UAE free zone. Upon agreement with a bank, the latter invests in shares and other securities on behalf of the Company to earn income associated with the holding and sale of these securities. Does income earned...

Case Study: Exemption and the 0% Cor-porate Tax Rate – Interplay

Some details related to de minimis in UAE Corporate Taxation has been addressed in this Case Study. Read more in the article of Andrey Nikonov, Senior Partner, and Maria Nikonova, Partner.

Case Study: Full Time employees only to benefit 0% Corporate Tax Rate?

Recent UAE Cabinet Decision introduced full employment as feature for adequate substance, requiring to enjoy 0% Corporate Tax rate in the UAE free zones. This is illustrated in the case study. Read more in the article of Andrey...

0% for the Trading of Commodities. A designated zone is not required. But do you have to sell your goods on an exchange to qualify?

On 27 October 2023, the UAE’s Minister of Finance released Decision No. 265 replacing Decision No. 139 of 1 June 2023, previously in effect, with an updated list of Qualifying Activities. The replacement shall be applied retroactively...

0% Corporate Tax for IP but 9% for embedded IP used in Qualifying Activities, and more …

In this article we address a few of the issues in the recent Decisions of the UAE’s Cabinet. Read more in the article of Andrey Nikonov, Senior Partner, and Maria Nikonova, Partner.

Overview of tax events for October 2023

A law has been passed which improves the procedure for taxing residents of special economic zones, priority development areas, and of the Free Port of Vladivostok.

The Russian Constitutional Court has excluded fines for tax offences from the scope of secondary liability

The legal position of the Russian Constitutional Court on whether fines for tax offences of a debtor should be included in the amount of secondary liability of a controlling person.