This course clarifies taxable persons under UAE Corporate Tax, covering residency rules and entity classification. Through case studies, learners gain practical insights into tax obligations and compliance.
Overview
Distinguishing Resident and Non-Resident Taxable Persons
- Learn the criteria for determining tax residency in the UAE, including place of incorporation and effective management.
- Understand the tax implications of residency status, such as taxation on worldwide income for residents and UAE-source income for non-residents.
Framework for Identifying Juridical vs. Natural Taxable Persons
- Gain insights into the classification of taxable persons under UAE Corporate Tax, differentiating between legal entities (juridical persons) and individuals (natural persons).
- Explore real-world case studies to apply these concepts in tax classification and compliance.
By completing this course, you will be able to distinguish between resident and non-resident taxable persons under UAE Corporate Tax, classify juridical and natural persons, and understand their tax obligations. You will gain practical skills to apply tax residency criteria and legal frameworks for compliance.
