UAE Corporate Tax Course in India (Live Online)

• Why the UAE introduced Corporate Tax and how it fits into the UAE’s economic and regulatory framework
• Role of the Ministry of Finance and Federal Tax Authority
• Effective date and first tax period concepts
• Who falls within scope of UAE Corporate Tax
• Overview of resident persons, non-resident persons, and exempt persons
• Mainland businesses, branches, licensed professionals, and selected foreign business cases

Practical layer

• How to decide whether a business should start taking CT compliance seriously now
• Scope-mapping exercise for different business types
• Common misunderstandings around “no tax” versus “no registration” or “no filing”

• Resident versus non-resident status under UAE CT
• Natural persons conducting business activities
• Juridical persons and branch structures
• Exempt persons and excluded categories
• Free Zone Person versus Qualifying Free Zone Person
• When free zone structures may still create CT exposure

Practical layer

• Entity classification checklist
• Mainland vs free zone vs mixed-activity scenario analysis
• Red flags businesses should identify before structuring decisions

• 0% and 9% UAE CT rate structure
• Understanding the AED 375,000 threshold correctly
• Introductory overview of Pillar Two for very large multinational groups
• Small Business Relief and when it may be relevant
• How tax position changes as a business grows

Practical layer

• Worked examples for small, growing, and larger businesses
• How founders and finance teams should think about pricing, margins, and tax exposure
• Common threshold mistakes

The current UAE framework generally applies 0% on taxable income up to AED 375,000 and 9% above that threshold for most taxable persons, while separate rules apply for large multinational groups and Qualifying Free Zone Persons.

• Starting from accounting profit
• Adjustments from accounting profit to taxable income
• Deductible versus non-deductible expenses
• Exempt income and relief concepts
• Tax losses, carry-forward, and loss transfer basics
• High-risk error areas in tax computations

Practical layer

• Step-by-step tax computation walkthrough
• Expense classification workshop
• Common year-end mistakes made by SMEs and finance teams
• Review of sample management accounts and adjustments

• Free Zone Persons and Qualifying Income
• Conditions for maintaining beneficial free zone treatment
• Impact of mainland transactions
• Substance and compliance considerations
• Common misconceptions in free zone tax planning
• Case-based free zone scenarios

Practical layer

• How to review a free zone company’s revenue streams
• What creates risk for Qualifying Income treatment
• Decision-making framework for free zone businesses serving UAE mainland and overseas clients

This module is important because the FTA maintains dedicated guidance on Free Zone Persons and the broader corporate tax framework.

• Participation exemption
• Intra-group transactions
• Business restructuring relief
• Qualifying group relief basics
• Tax grouping overview
• How relief provisions affect structuring and internal reorganisations

Practical layer

• Case studies on intra-group transfers and restructuring
• How to assess whether reliefs are relevant before executing transactions
• Documentation points businesses should not ignore

• Arm’s length principle
• Related parties and connected persons
• Domestic and cross-border related-party transactions
• Transfer pricing disclosure expectations
• Master file and local file overview
• Penalty and audit exposure linked to transfer pricing failures

Practical layer

• Related-party transaction identification exercise
• What businesses should document before year-end
• Practical transfer pricing governance for SMEs and groups
• Common mistakes in intercompany charges and owner-linked arrangements

The FTA explicitly states that transfer pricing applies to both domestic and cross-border transactions involving Related Parties and Connected Persons, and it provides a dedicated Transfer Pricing Guide.

• Who must register for UAE CT
• Registration timelines for different categories of taxable persons
• EmaraTax registration process
• Required documents and information
• Amendments, corrections, and practical issues during registration
• De-registration basics and when they become relevant

Practical layer

• Full registration workflow demo
• Registration document checklist
• Common errors that delay approval
• Internal ownership matrix: founder, accountant, tax advisor, or finance manager

This module should be one of the strongest because the FTA has dedicated registration services, published registration timelines, and as of April 2026 also has a specific Corporate Tax De-Registration user manual.

• Corporate Tax return filing process
• Payment of Corporate Tax payable
• Key timelines and how the nine-month rule works
• Annual compliance calendar design
• Interplay between tax, finance, and management
• Compliance workflow for first-time filers

Practical layer

• Filing-readiness checklist
• Compliance calendar template
• Finance-close to tax-return workflow
• Pre-filing review controls

The FTA has repeatedly stressed that CT returns and tax liabilities generally must be submitted and settled within nine months from the end of the tax period, subject to any specific extensions.

• Required accounting records and source-document retention
• Bookkeeping quality and CT readiness
• Interaction between accounting standards and Corporate Tax
• Tax working papers and supporting schedules
• Audited financial statements requirements
• Building a defensible tax file for review or audit

Practical layer

• Bookkeeping and chart-of-accounts review
• Record-retention checklist
• What documents must be ready before return preparation
• Year-end tax file assembly workshop

This is now especially important because the FTA’s legislation page includes Ministerial Decision 84 of 2025 on audited financial statements for CT purposes, and the FTA also has guidance touching on financial statements and related audit requirements for tax groups.

• Administrative penalties under UAE CT
• Late registration, late filing, and late payment exposure
• Audit triggers and review readiness
• How to respond to FTA notices and information requests
• Reconsideration process
• Overview of the dispute and appeal path

Practical layer

• Penalty-risk control checklist
• Mock FTA notice response exercise
• What businesses should prepare before an audit
• Internal escalation process for tax disputes

The FTA has publicly emphasized late filing and late payment consequences, including administrative penalties for delay.

• Small mainland business below threshold
• Growing mainland company crossing threshold
• Free zone company with mixed income streams
• Founder-led service company with related-party transactions
• First-year filer readiness case
• Registration-to-return end-to-end simulation

Practical outputs

• Registration checklist
• Annual CT compliance calendar
• Tax computation worksheet
• Record-keeping checklist
• Transfer pricing risk checklist
• FTA notice response framework