This course provides a deep dive into the UAE Corporate Tax framework, specifically focusing on the General Anti-Abuse Rule (GAAR). Participants will gain insights into identifying and preventing abusive tax avoidance practices while ensuring compliance with regulatory guidelines.
Overview
Understanding the General Anti-Abuse Rule (GAAR) in UAE Corporate Tax
- Introduction to GAAR – Learn the fundamental principles and purpose of GAAR in UAE Corporate Tax.
- Core Components and Objectives – Understand key elements, including the substance-over-form principle and anti-abuse measures.
- GAAR’s Role in Corporate Tax Framework – Explore its significance in ensuring fair tax practices and preventing exploitation.
Identifying and Analyzing Prohibited Tax Avoidance Strategies
- Examples of Prohibited Tax Avoidance Schemes – Recognize common abusive tax strategies.
- Case Studies on Abusive Practices – Analyze real-world cases to understand how GAAR is enforced.
- Strategies to Avoid Engaging in Prohibited Tax Activities – Learn best practices for ensuring compliance and minimizing risks.
By the end of this course, Participants will understand GAAR regulations in UAE Corporate Tax and identify abusive tax avoidance practices. They will develop compliant tax strategies and ensure regulatory adherence.
