35:
1713:
2178:
1643:
1631:
2227:, with autonomous federal and local governments. The UAE has historically been a low-tax jurisdiction. The federal government and local governments are entitled to levy taxes on citizens and companies. The federal government currently levies a value added tax, corporate income tax, and excise taxes. Some emirates levy property, transfer, excise and tourism taxes. Some emirates also charge corporate taxes on
2264:. Local governments received royalties from their emirate-owned oil companies, which local governments used to fund the federal government. Since then, the UAE is working to diversify its economy and government revenue away from oil and other hydrocarbons; with taxes being a major source for diversifying government-revenue sources.
2421:
agreement are charged a corporate tax rate of 15%. Free zone businesses can get exempt from federal corporate tax as long as they do not do business with the UAE mainland. The
Federal Tax Authority is responsible for collecting federal corporate taxes and conducting audits. All businesses in the UAE,
2400:
Foreign tourists visiting the UAE are entitled to VAT refunds for purchases of items being exported with the traveller on their departure. The refund only applied to items that have not been used in the UAE. The minimum receipt requirement for VAT refunds is AED250 (US$ 68), and the purchase needs to
2352:
According to the federal law, it's necessary for the FTA to conduct regular VAT audits to ascertain the compliance of various businesses to the tax laws. These audits are often conducted at the workplace or at the other place of business of the involved party, as per the selection of the FTA; the
2238:
The UAE federal tax system is administered by the
Federal Tax Authority (FTA), which was founded ahead of the 2018 implementation of a federal value added tax (VAT). The current standard VAT rate in the country is 5%. In January 2022, the UAE Ministry of Finance announced the implementation of a
2272:
Since 1 January 2018, the UAE has a federal value added tax. The standard VAT rate is 5%, some items qualify for a rate 0%, while certain items and services are exempt from VAT. VAT registration is mandatory for businesses with annual taxable supplies above the mandatory registration threshold
2281:
A business must register for VAT if their taxable supplies and imports exceed the mandatory registration threshold of AED375,000 (US$ 102,100). Furthermore, a business may choose to register for VAT voluntarily if their supplies and imports or expenses are less than the mandatory registration
3197:
2372:
The auditor/s and also the taxpayer can meet at the scheduled place at the scheduled time and the process can begin. The auditor might ask for business records, in original and/or copies, and take samples of products and alternative assets as obtainable at the place at the time.
2290:
If the annual turnover in 12 consecutive months is less than the voluntary registration threshold, the company or person may apply for de-registration in 20 days. Failing to submit de-registration application lead to a fine of up to AED10,000 (US$ 2720).
2273:(currently AED375,000), and voluntary for businesses with annual taxable supplies above the voluntary registration threshold (currently AED187,500). The Federal Tax Authority (FTA) is responsible for collecting VAT from businesses and conducting audits.
2566:
The UAE charges a flat 5% customs duty on the value of goods, freight, and insurance (CIF) for most goods. The customs duty rate is 50% on CIF of alcohol, and 100% on CIF of cigarettes. VAT is also charged at the standard rate for the imported items.
2243:
agreement are charged a corporate tax rate of 15%. Free zone businesses can get exempt from corporate tax as long as they do not do business with the UAE mainland and follow other UAE guidelines. The federal government also levies excise taxes on
2391:
In March 2021, FTA said that influencers on social media in the UAE or any users using online promotional activities should register for VAT and pay taxes if the value of the services they provide is more than AED375,000 in a 12-month period.
2239:
federal corporate tax starting June 2023. The standard rate of corporate tax is 9%, some exempt businesses and those with net annual profits under AED375,000 (US$ 102,100) qualify for a rate of 0%, and that fall under the criteria of the
2494:
Free zone-based businesses are exempt from federal corporate taxes if they conduct no business with the UAE mainland, if not, the free zone business is required to pay federal corporate taxes on the income derived from the UAE mainland.
2364:
The FTA authorities can check the returns and alternative details. There should not be a selected reason for the FTA to conduct an audit of a business/taxpayer. They will conduct it for any reason or whenever they are required.
2368:
A notice is going to be issued to the involved party, a minimum of 5 days before the regular audit date. It will contain details, like the audit schedule, place, concerned parties, reason (if something particular), etc.
2282:
threshold, but exceed the voluntary registration threshold of AED187,500 (US$ 51,050). This latter opportunity to register voluntarily is designed to enable start-up businesses with no turnover to register for VAT.
979:
2079:
2072:
2538:
Free zone companies are generally exempt from corporate taxes for a period of 15 to 50 years, which is renewable. This exemption is a significant incentive for businesses looking to establish a presence in the
3911:
2697:
2732:
2379:
The tax audit is to be conducted during the official FTA operating hours, unless the
Director-General decides to conduct the audit of a business outside regular hours, in an exceptional case.
2388:
The audited person has the right to ask for the notification copy and connected documents and be present throughout the auditing procedures that are conducted outside of the official places.
2382:
The taxpayer or the other person subject to a tax audit, in conjunction with his legal representatives and tax agents, are advised to participate and help the auditors performing their task.
2417:
Since June 2023, the UAE has a federal corporate tax. The standard rate for corporate tax is 9%. Some businesses qualify for a rate of 0% while companies that fall under the criteria of the
2758:
2448:
a different tax rate (not yet specified) for large multinationals that meet specific criteria set with reference to 'Pillar two' of the OECD Base
Erosion and Profit Shifting Project”.
3851:
2045:
3198:"Customs Notice No. ( 09 / 2020) on Imposing a definitive anti-dumping duty on GCC imports of uncoated paper and paperboard (fluting or test liner) originating in Spain and Poland"
4171:
4014:
2206:
4527:
3410:
2570:
The UAE charges some anti-dumping duties on some products, with some duties as high as 106% for some ceramic imports, including those imported from the GCC Customs Union.
2479:
Public pension or social security funds, or a private pension or social security funds that is subject to regulatory oversight of the competent authority in the state;
3316:
4295:
3655:
4218:
4114:
3906:
2095:
2091:
3615:
3022:
2705:
2376:
Note: The audited party has the right to ask for the credentials, like professional identification cards, from the tax auditors so as to see their authority.
4431:
4031:
3264:
4085:
3565:
2736:
2385:
If something suspicious is found within the results of the audit which may impact the tax return, the authority might order a re-audit for more analysis.
4416:
4409:
3645:
3547:
2973:
1847:
4426:
4078:
2523:
Some emirates also charge higher taxes on the sale of alcohol. Abu Dhabi charges a 30% sales tax on alcohol, Dubai ended the practice in
January 2023.
2199:
1774:
3718:
2998:
1895:
4576:
4342:
3522:
4654:
3933:
3415:
4161:
4310:
4156:
3928:
3605:
1724:
4588:
4571:
4483:
4176:
4009:
3896:
3542:
3425:
3375:
3360:
2192:
2164:
2063:
1325:
4689:
4332:
4234:
4193:
4188:
3628:
3537:
3420:
3812:
4602:
4522:
4322:
4198:
3955:
3950:
3943:
3710:
3532:
3221:
1876:
3304:
4208:
3856:
3451:
2050:
1826:
4056:
4039:
3923:
3572:
3473:
3257:
1182:
3299:
3114:
2545:
Free zone entities often enjoy exemptions from customs duties on imports and exports, fostering a more favourable trade environment.
2422:
including exempt, free zone and zero-rate businesses are required to register for federal corporate taxes. Some emirates, including
4500:
4488:
4473:
4352:
4260:
4213:
4066:
4061:
4044:
3962:
3918:
3736:
3728:
1742:
1734:
1047:
1042:
483:
4561:
4073:
3979:
3938:
3795:
3400:
2126:
2118:
3338:
2531:
In the UAE, free zones offer specific tax benefits for businesses operating within them. Companies in these zones benefit from:
4583:
4438:
4375:
4362:
4315:
4305:
3395:
2113:
1396:
989:
210:
478:
4505:
4493:
4183:
3673:
3640:
3439:
1957:
1810:
4595:
4421:
4357:
4347:
4337:
4275:
3972:
3967:
3591:
3577:
3480:
3333:
3250:
1942:
1698:
777:
4647:
4617:
4612:
4404:
4387:
4382:
4247:
4102:
3997:
3698:
3693:
3688:
3683:
3678:
3623:
3527:
3468:
3282:
3046:
2810:
1995:
1990:
1985:
1980:
1975:
1863:
1471:
2986:
2845:
4566:
4280:
4270:
4051:
4021:
2600:
2557:
While VAT is applicable, certain transactions within free zones may be zero-rated or exempt based on specific criteria.
2260:
Since the discovery of oil in the UAE in the mid-1960s, the UAE federal and local governments had no incentive to levy
2149:
1673:
1536:
659:
171:
2870:
2772:
4478:
4455:
4394:
4367:
4327:
4090:
3775:
2418:
2240:
2159:
997:
745:
2315:
Newly constructed residential properties, that are supplied for the first time within 3 years of their construction;
4450:
4443:
4290:
2144:
462:
4622:
644:
240:
3780:
2482:
Juridical persons incorporated in the state that are wholly owned and controlled by certain exempt persons; and
1855:
1834:
1601:
1320:
4663:
4124:
3824:
3405:
3139:
2485:
Any other persons as may be determined in a decision issued by the cabinet at the suggestion of the minister.
1921:
1606:
565:
34:
2083:
1818:
1304:
595:
4668:
4026:
3759:
2182:
1839:
1546:
1516:
4694:
2833:
927:
399:
3790:
3785:
3510:
2361:
The involved party/business/person can file their tax returns on the FTA portal as per the schedule.
974:
552:
509:
360:
215:
64:
2949:
2759:"UAE's expanded 'sin tax' comes in with sugary drinks, vapes and regular cigarettes rising in price"
3668:
3560:
3505:
3064:
1783:
1566:
984:
468:
2551:
Free zone regulations allow 100% foreign ownership, which is not always permitted in mainland UAE.
4460:
4265:
3866:
3839:
3741:
3663:
3635:
2103:
2013:
1937:
1766:
1581:
1521:
1032:
1027:
649:
530:
181:
4511:
4129:
3172:
1666:
1491:
1376:
1371:
967:
546:
365:
3876:
2669:
2430:
charge a 20% flat corporate tax on the income of foreign banks based within their emirates.
2023:
1571:
1496:
1461:
1446:
1366:
1356:
600:
520:
515:
436:
3485:
3273:
2786:
2645:
2427:
2309:
Supplies of certain sea, air and land means of transportation (such as aircraft and ships);
2220:
1591:
1556:
1531:
1411:
1391:
558:
235:
96:
8:
3881:
3871:
3515:
2999:"UAE Corporate tax: Understanding who is Taxable, Exempt and Qualifying Free Zone Person"
2028:
2018:
1611:
1511:
1506:
1451:
1436:
1426:
1421:
1416:
1361:
1351:
1346:
1330:
1200:
1146:
949:
457:
4516:
3495:
3321:
2245:
1586:
1576:
1561:
1551:
1526:
1476:
1441:
1431:
1401:
1386:
1381:
1236:
1151:
939:
903:
824:
703:
421:
59:
4607:
4544:
3147:
2987:
https://taxsummaries.pwc.com/united-arab-emirates/individual/taxes-on-personal-income
2890:
2579:
1712:
1659:
1501:
1486:
1481:
1456:
1406:
1206:
917:
869:
809:
725:
666:
378:
345:
151:
4554:
4549:
4149:
4108:
3500:
3490:
3326:
2423:
2299:
VAT will be charged at 0% in respect of the following main categories of supplies:
2108:
1541:
1466:
1072:
1037:
1017:
829:
797:
671:
525:
276:
4285:
3901:
3348:
3088:
1635:
1251:
1109:
1104:
839:
802:
713:
678:
580:
504:
340:
300:
266:
176:
166:
161:
156:
74:
3242:
3023:"Tax on corporate lending and bond issues in the United Arab Emirates: overview"
2321:
Supply of certain
Healthcare services, and supply of relevant goods and services
2318:
Supply of certain education services, and supply of relevant goods and services;
4300:
3355:
1194:
1166:
1141:
1002:
844:
639:
575:
473:
411:
315:
310:
293:
271:
4683:
4539:
4144:
3151:
2228:
1266:
934:
859:
750:
683:
617:
585:
452:
394:
355:
335:
305:
220:
141:
136:
111:
101:
43:
2312:
Certain investment grade precious metals (e.g. gold, silver, of 99% purity);
4399:
4134:
3829:
3309:
2503:
The UAE levies excise taxes on certain products, the excise tax rates are:
2457:
The following institutions are exempt from federal corporate income taxes:
2249:
2232:
1926:
1791:
1647:
1161:
944:
913:
884:
864:
755:
740:
720:
634:
629:
431:
225:
194:
4255:
4203:
3844:
3222:"UAE: Anti-dumping duties, ceramic pavers and tiles - KPMG United States"
2698:"UAE to introduce 9% corporate tax on business profits from June 1, 2023"
2154:
1156:
894:
854:
772:
708:
654:
590:
416:
406:
350:
230:
131:
126:
84:
69:
3365:
2261:
1261:
1231:
1114:
1099:
1022:
954:
922:
874:
849:
834:
735:
730:
698:
624:
330:
325:
146:
106:
52:
3456:
3047:"Corporate tax (CT) | the Official Portal of the UAE Government"
2334:
The supply of some financial services (clarified in VAT legislation);
1094:
1012:
1007:
693:
688:
499:
426:
116:
2910:
4534:
3555:
3370:
1256:
1224:
908:
898:
819:
814:
787:
760:
570:
320:
261:
256:
89:
2811:"New UAE VAT And Tax Procedures Laws - Tax - United Arab Emirates"
2224:
1067:
889:
792:
782:
121:
79:
2869:
Fichte; Heaver, Co-Irina; Corrie, Priyasha (11 September 2017).
2470:
Persons engaged in a non-extractive natural resource businesses;
1630:
1276:
1087:
1082:
1077:
879:
767:
2601:"A new corporate tax regime in the UAE -Trowers & Hamlins"
2330:
The following categories of supplies will be exempt from VAT:
3461:
3140:"Dubai Suspends Alcohol Tax as Regional Competition Heats Up"
2974:"Why employees will continue to pay no income tax in the UAE"
2891:"Worried About VAT Audit? Here's Everything You Need To Know"
1291:
1286:
1281:
1271:
1246:
1241:
1188:
1060:
2733:"UAE introduces federal corporate income tax from June 2023"
2353:
person/business should be given a minimum of 5 days notice.
2925:"Social media influencers must pay VAT: UAE tax authority"
2924:
4166:
2624:
2438:
As per the
Ministry of Finance, Corporate Tax Rates are:
26:
2773:"Excise tax - the Official Portal of the UAE Government"
2510:
50% on any product with added sugar or other sweeteners
3115:"Abu Dhabi to introduce 30 per cent alcohol sales tax"
2526:
2519:
100% on electronic smoking devices and vaping liquids
2409:
There is no tax on salaries or any tax on dividends.
991:
3093:
Farahat
Offices & Co - Top Audit Firms in Dubai
2306:
International transportation, and related supplies;
3062:
2871:"Summary of the new VAT Law in the UAE | Lexology"
2868:
3272:
2846:"New VAT law: housing exempt and education at 0%"
2303:Exports of goods and services to outside the GCC;
4681:
3089:"Excise Tax in UAE : All You Need to Know"
2252:, vaping liquids and devices, and cigarettes.
3258:
2200:
1667:
2467:Persons engaged in an extractive businesses;
2445:9% for taxable income above AED 375,000 and
2395:
2285:
1827:Vice Presidents of the United Arab Emirates
3265:
3251:
3173:"Corporate Tax Guide on Free Zone Persons"
2950:"Tax free shopping in Dubai | Visit Dubai"
2207:
2193:
1674:
1660:
2730:
1183:Institute on Taxation and Economic Policy
2276:
2267:
1735:Constitution of the United Arab Emirates
2442:0% for taxable income up to AED 375,000
1691:This article is part of a series on the
4682:
4246:
3170:
3137:
3112:
2433:
3246:
3058:
3056:
2401:be made within 90 days of departure.
1811:President of the United Arab Emirates
3195:
2726:
2724:
2722:
2692:
2690:
4690:Economy of the United Arab Emirates
2527:Corporate Tax for Free Zone Persons
2473:Qualifying public benefit entities;
2294:
1864:Cabinet of the United Arab Emirates
13:
3053:
1711:
14:
4706:
2719:
2704:. 31 January 2022. Archived from
2687:
2561:
2419:global minimum corporate tax rate
2241:global minimum corporate tax rate
998:Global minimum corporate tax rate
2670:"UAE to introduce corporate tax"
2412:
2176:
1906:Federal Courts of First Instance
1641:
1629:
463:Base erosion and profit shifting
33:
3912:US-UAE nuclear energy agreement
3214:
3189:
3164:
3131:
3106:
3081:
3039:
3015:
2991:
2980:
2966:
2942:
2917:
2903:
2883:
2862:
2838:
2827:
2803:
2498:
2464:Government controlled entities;
2452:
2183:United Arab Emirates portal
241:Optimal capital income taxation
3113:Duncan, Gillian (2018-06-12).
2779:
2765:
2751:
2662:
2638:
2617:
2593:
2582:, road toll system in the UAE.
1856:Mohammed bin Rashid Al Maktoum
1835:Mohammed bin Rashid Al Maktoum
1321:List of countries by tax rates
1:
3138:Nereim, Vivian (2023-01-02).
2911:"VAT Consultant in Abu Dhabi"
2586:
2489:
2404:
2356:
2325:
746:Natural resources consumption
2476:Qualifying investment funds;
2347:
2084:Abdullah bin Zayed Al Nahyan
1819:Mohammed bin Zayed Al Nahyan
596:United States as a tax haven
7:
3760:Signals Intelligence Agency
3065:"UAE Federal Corporate Tax"
2735:. DLA PIPER. Archived from
2573:
2073:Ministry of Foreign Affairs
1840:Mansour bin Zayed Al Nahyan
10:
4711:
2834:VAT De-registration in UAE
2255:
510:Offshore financial centres
400:Repatriation tax avoidance
4641:
4469:
4242:
4233:
4005:
3996:
3892:
3810:
3768:
3752:
3727:
3709:
3654:
3614:
3603:
3599:
3590:
3447:
3438:
3386:
3290:
3281:
2536:Corporate Tax Exemptions:
2343:Local passenger transport
2223:is a federation of seven
975:Financial transaction tax
65:Property tax equalization
3669:Federal National Council
3561:Greater and Lesser Tunbs
3063:PricewaterhouseCoopers.
2513:100% on tobacco products
2507:50% on carbonated drinks
2396:VAT refunds for tourists
2286:De-registration criteria
1903:Federal Courts of Appeal
1784:Federal National Council
1326:Tax revenue to GDP ratio
985:Currency transaction tax
566:Liechtenstein tax affair
3664:Federal Supreme Council
3636:Federal Supreme Council
2337:Residential properties;
1968:Parliamentary Elections
1767:Federal Supreme Council
1033:Permanent establishment
1028:Exchange of Information
531:Financial Secrecy Index
182:Medical savings account
4204:national rail operator
2555:Value Added Tax (VAT):
2127:Expatriates in the UAE
2092:Diplomatic missions of
1716:
928:Vehicle miles traveled
547:Ireland as a tax haven
361:Private tax collection
3552:Territorial disputes
3171:NOKAAF (2024-06-27).
2516:100% on energy drinks
2277:Registration criteria
2268:Value added tax (VAT)
1896:Federal Supreme Court
1715:
601:Panama as a tax haven
553:Ireland v. Commission
521:Conduit and sink OFCs
516:Offshore magic circle
437:Unreported employment
3566:Saudi border dispute
3523:Environmental issues
3274:United Arab Emirates
2731:van Doremalen, Ton.
2461:Government entities;
2221:United Arab Emirates
1792:Speaker Saqr Ghobash
1704:United Arab Emirates
1597:United Arab Emirates
1339:Individual Countries
1048:Foreign revenue rule
840:Inheritance (estate)
559:Leprechaun economics
4219:registration plates
3934:freedom of religion
3907:diplomatic missions
3396:Ancient settlements
2434:Income Requirements
1636:Business portal
1331:Tax rates in Europe
1201:Tax Justice Network
1147:Dhammika Dharmapala
650:Airport improvement
458:Transfer mispricing
249:Distribution of Tax
21:Part of a series on
4157:Telecommunications
3929:capital punishment
3836:Common law courts
3796:Presidential Guard
3322:Umm Al Nar culture
3144:The New York Times
2954:www.visitdubai.com
2739:on 1 February 2022
2674:thearabianpost.com
2549:Foreign Ownership:
1934:Common law courts
1726:Federal government
1717:
1237:Eight per thousand
1152:James R. Hines Jr.
1043:European Union FTT
60:Government revenue
4695:Value added taxes
4677:
4676:
4637:
4636:
4633:
4632:
4608:Commemoration Day
4545:Emirati Americans
4484:human trafficking
4229:
4228:
4177:telephone numbers
3992:
3991:
3988:
3987:
3897:Foreign relations
3806:
3805:
3586:
3585:
3434:
3433:
3426:Political history
3376:COVID-19 pandemic
3361:Post-independence
3345:Post-Islamic Era
3202:www.dubaitrade.ae
3196:Zabadneh, Mazen.
3003:www.tmf-group.com
2676:. 31 January 2022
2625:"VAT in UAE 2018"
2217:
2216:
2165:Political history
2114:Visa requirements
2065:Foreign relations
2008:Local governments
1702:
1684:
1683:
1619:
1618:
1215:
1214:
1207:Tax Policy Center
950:Negative (income)
726:Environmental tax
608:
607:
526:Financial centres
346:Tax investigation
284:
283:
152:Tax harmonization
4702:
4657:
4650:
4371:
4333:National library
4244:
4243:
4240:
4239:
4141:Local economies
4121:Stock exchanges
4086:Free trade zones
4032:Entrepreneurship
4003:
4002:
3612:
3611:
3601:
3600:
3597:
3596:
3538:Land reclamation
3445:
3444:
3421:Military history
3327:Wadi Suq culture
3288:
3287:
3267:
3260:
3253:
3244:
3243:
3237:
3236:
3234:
3233:
3218:
3212:
3211:
3209:
3208:
3193:
3187:
3186:
3184:
3183:
3168:
3162:
3161:
3159:
3158:
3135:
3129:
3128:
3126:
3125:
3110:
3104:
3103:
3101:
3100:
3085:
3079:
3078:
3076:
3075:
3060:
3051:
3050:
3043:
3037:
3036:
3034:
3033:
3019:
3013:
3012:
3010:
3009:
2995:
2989:
2984:
2978:
2977:
2970:
2964:
2963:
2961:
2960:
2946:
2940:
2939:
2937:
2936:
2921:
2915:
2914:
2907:
2901:
2900:
2898:
2897:
2887:
2881:
2880:
2878:
2877:
2866:
2860:
2859:
2857:
2856:
2842:
2836:
2831:
2825:
2824:
2822:
2821:
2807:
2801:
2800:
2798:
2797:
2783:
2777:
2776:
2769:
2763:
2762:
2761:. December 2019.
2755:
2749:
2748:
2746:
2744:
2728:
2717:
2716:
2714:
2713:
2694:
2685:
2684:
2682:
2681:
2666:
2660:
2659:
2657:
2656:
2642:
2636:
2635:
2633:
2631:
2621:
2615:
2614:
2612:
2611:
2597:
2295:Zero-rated items
2209:
2202:
2195:
2181:
2180:
2179:
2066:
1960:
1879:
1727:
1705:
1701:Politics of the
1700:
1692:
1686:
1685:
1676:
1669:
1662:
1648:Money portal
1646:
1645:
1644:
1634:
1633:
1310:
1309:
1131:
1130:
1038:Transfer pricing
1018:Tax equalization
992:
935:Corporate profit
571:Luxembourg Leaks
505:Corporate havens
384:
383:
200:
199:
37:
18:
17:
4710:
4709:
4705:
4704:
4703:
4701:
4700:
4699:
4680:
4679:
4678:
4673:
4660:
4653:
4646:
4629:
4465:
4369:
4225:
4167:Internet domain
3984:
3956:law enforcement
3944:migrant workers
3902:Abraham Accords
3888:
3815:
3802:
3764:
3748:
3723:
3705:
3650:
3608:
3582:
3548:Protected areas
3430:
3389:
3382:
3349:Battle of Dibba
3293:
3277:
3271:
3241:
3240:
3231:
3229:
3220:
3219:
3215:
3206:
3204:
3194:
3190:
3181:
3179:
3177:NOKAAF Auditors
3169:
3165:
3156:
3154:
3136:
3132:
3123:
3121:
3111:
3107:
3098:
3096:
3087:
3086:
3082:
3073:
3071:
3061:
3054:
3045:
3044:
3040:
3031:
3029:
3021:
3020:
3016:
3007:
3005:
2997:
2996:
2992:
2985:
2981:
2972:
2971:
2967:
2958:
2956:
2948:
2947:
2943:
2934:
2932:
2923:
2922:
2918:
2909:
2908:
2904:
2895:
2893:
2889:
2888:
2884:
2875:
2873:
2867:
2863:
2854:
2852:
2844:
2843:
2839:
2832:
2828:
2819:
2817:
2809:
2808:
2804:
2795:
2793:
2785:
2784:
2780:
2771:
2770:
2766:
2757:
2756:
2752:
2742:
2740:
2729:
2720:
2711:
2709:
2696:
2695:
2688:
2679:
2677:
2668:
2667:
2663:
2654:
2652:
2644:
2643:
2639:
2629:
2627:
2623:
2622:
2618:
2609:
2607:
2605:www.trowers.com
2599:
2598:
2594:
2589:
2576:
2564:
2543:Customs Duties:
2529:
2501:
2492:
2455:
2436:
2415:
2407:
2398:
2359:
2350:
2328:
2297:
2288:
2279:
2270:
2258:
2213:
2177:
2175:
2170:
2169:
2140:
2132:
2131:
2123:
2104:Nationality law
2100:
2088:
2068:
2064:
2056:
2055:
2042:
2009:
2001:
2000:
1969:
1962:
1958:
1950:
1949:
1915:
1909:
1888:
1881:
1877:
1869:
1868:
1860:
1805:
1797:
1796:
1779:
1775:Current members
1761:
1753:
1752:
1729:
1725:
1703:
1699:
1690:
1680:
1642:
1640:
1628:
1621:
1620:
1307:
1297:
1296:
1252:Fiscus Judaicus
1227:
1217:
1216:
1175:Advocacy groups
1128:
1120:
1119:
1110:Trade agreement
1105:Free-trade zone
1063:
1053:
1052:
990:
970:
960:
959:
620:
610:
609:
581:Paradise Papers
422:Debtors' prison
381:
371:
370:
341:Tax preparation
301:Revenue service
296:
286:
285:
197:
187:
186:
167:Double taxation
162:Tax withholding
157:Tax competition
75:Non-tax revenue
55:
12:
11:
5:
4708:
4698:
4697:
4692:
4675:
4674:
4672:
4671:
4666:
4659:
4658:
4651:
4643:
4642:
4639:
4638:
4635:
4634:
4631:
4630:
4628:
4627:
4626:
4625:
4620:
4615:
4610:
4600:
4599:
4598:
4593:
4592:
4591:
4581:
4580:
4579:
4564:
4559:
4558:
4557:
4552:
4547:
4542:
4532:
4531:
4530:
4525:
4520:
4514:
4503:
4498:
4497:
4496:
4491:
4486:
4476:
4470:
4467:
4466:
4464:
4463:
4458:
4453:
4448:
4447:
4446:
4441:
4436:
4435:
4434:
4429:
4419:
4414:
4413:
4412:
4402:
4392:
4391:
4390:
4385:
4380:
4379:
4378:
4365:
4360:
4355:
4350:
4345:
4335:
4330:
4325:
4320:
4319:
4318:
4313:
4303:
4298:
4296:Heritage sites
4293:
4288:
4283:
4278:
4273:
4268:
4263:
4258:
4252:
4250:
4237:
4231:
4230:
4227:
4226:
4224:
4223:
4222:
4221:
4216:
4211:
4206:
4201:
4196:
4191:
4181:
4180:
4179:
4174:
4169:
4164:
4154:
4153:
4152:
4147:
4139:
4138:
4137:
4132:
4127:
4119:
4118:
4117:
4112:
4100:
4095:
4094:
4093:
4083:
4082:
4081:
4079:power stations
4076:
4071:
4070:
4069:
4059:
4049:
4048:
4047:
4042:
4034:
4029:
4024:
4019:
4018:
4017:
4006:
4000:
3994:
3993:
3990:
3989:
3986:
3985:
3983:
3982:
3977:
3976:
3975:
3970:
3960:
3959:
3958:
3951:Justice system
3948:
3947:
3946:
3941:
3936:
3931:
3926:
3916:
3915:
3914:
3909:
3904:
3893:
3890:
3889:
3887:
3886:
3885:
3884:
3879:
3874:
3869:
3861:
3860:
3859:
3857:royal families
3852:Emirate rulers
3849:
3848:
3847:
3842:
3834:
3833:
3832:
3827:
3818:
3816:
3811:
3808:
3807:
3804:
3803:
3801:
3800:
3799:
3798:
3793:
3788:
3783:
3772:
3770:
3766:
3765:
3763:
3762:
3756:
3754:
3750:
3749:
3747:
3746:
3745:
3744:
3733:
3731:
3725:
3724:
3722:
3721:
3715:
3713:
3707:
3706:
3704:
3703:
3702:
3701:
3696:
3691:
3686:
3681:
3671:
3666:
3660:
3658:
3652:
3651:
3649:
3648:
3646:Prime Minister
3643:
3638:
3633:
3632:
3631:
3620:
3618:
3609:
3604:
3594:
3588:
3587:
3584:
3583:
3581:
3580:
3575:
3570:
3569:
3568:
3563:
3558:
3550:
3545:
3540:
3535:
3530:
3525:
3520:
3519:
3518:
3513:
3511:Ras Al Khaimah
3508:
3503:
3498:
3493:
3488:
3478:
3477:
3476:
3466:
3465:
3464:
3459:
3448:
3442:
3436:
3435:
3432:
3431:
3429:
3428:
3423:
3418:
3413:
3411:Postal history
3408:
3403:
3398:
3392:
3390:
3387:
3384:
3383:
3381:
3380:
3379:
3378:
3373:
3368:
3358:
3356:Trucial States
3353:
3352:
3351:
3343:
3342:
3341:
3331:
3330:
3329:
3324:
3314:
3313:
3312:
3307:
3305:Glacial period
3296:
3294:
3291:
3285:
3279:
3278:
3276: articles
3270:
3269:
3262:
3255:
3247:
3239:
3238:
3213:
3188:
3163:
3130:
3105:
3080:
3052:
3038:
3014:
2990:
2979:
2965:
2941:
2916:
2902:
2882:
2861:
2837:
2826:
2815:www.mondaq.com
2802:
2791:www.mof.gov.ae
2778:
2764:
2750:
2718:
2686:
2661:
2650:www.mof.gov.ae
2637:
2616:
2591:
2590:
2588:
2585:
2584:
2583:
2575:
2572:
2563:
2562:Customs duties
2560:
2559:
2558:
2552:
2546:
2540:
2528:
2525:
2521:
2520:
2517:
2514:
2511:
2508:
2500:
2497:
2491:
2488:
2487:
2486:
2483:
2480:
2477:
2474:
2471:
2468:
2465:
2462:
2454:
2451:
2450:
2449:
2446:
2443:
2435:
2432:
2414:
2411:
2406:
2403:
2397:
2394:
2358:
2355:
2349:
2346:
2345:
2344:
2341:
2340:Bare land; and
2338:
2335:
2327:
2324:
2323:
2322:
2319:
2316:
2313:
2310:
2307:
2304:
2296:
2293:
2287:
2284:
2278:
2275:
2269:
2266:
2257:
2254:
2215:
2214:
2212:
2211:
2204:
2197:
2189:
2186:
2185:
2172:
2171:
2168:
2167:
2162:
2157:
2152:
2147:
2141:
2139:Related topics
2138:
2137:
2134:
2133:
2130:
2129:
2122:
2121:
2116:
2111:
2106:
2099:
2098:
2087:
2086:
2076:
2075:
2069:
2062:
2061:
2058:
2057:
2054:
2053:
2051:Royal families
2048:
2041:
2040:
2037:
2036:Ras Al Khaimah
2034:
2031:
2026:
2021:
2016:
2010:
2007:
2006:
2003:
2002:
1999:
1998:
1993:
1988:
1983:
1978:
1972:
1971:
1967:
1963:
1956:
1955:
1952:
1951:
1948:
1947:
1946:
1945:
1940:
1932:
1931:Ras Al Khaimah
1929:
1924:
1918:
1917:
1913:
1908:
1907:
1904:
1900:
1899:
1891:
1890:
1887:Federal courts
1886:
1882:
1875:
1874:
1871:
1870:
1867:
1866:
1859:
1858:
1852:
1851:
1848:Prime Minister
1843:
1842:
1837:
1831:
1830:
1822:
1821:
1815:
1814:
1806:
1803:
1802:
1799:
1798:
1795:
1794:
1788:
1787:
1778:
1777:
1771:
1770:
1762:
1759:
1758:
1755:
1754:
1751:
1750:
1745:
1739:
1738:
1730:
1723:
1722:
1719:
1718:
1708:
1707:
1695:
1694:
1682:
1681:
1679:
1678:
1671:
1664:
1656:
1653:
1652:
1651:
1650:
1638:
1623:
1622:
1617:
1616:
1615:
1614:
1609:
1604:
1602:United Kingdom
1599:
1594:
1589:
1584:
1579:
1574:
1569:
1564:
1559:
1554:
1549:
1544:
1539:
1534:
1529:
1524:
1519:
1514:
1509:
1504:
1499:
1494:
1489:
1484:
1479:
1474:
1469:
1464:
1459:
1454:
1449:
1444:
1439:
1434:
1429:
1424:
1419:
1414:
1409:
1404:
1399:
1394:
1389:
1384:
1379:
1374:
1369:
1364:
1359:
1354:
1349:
1341:
1340:
1336:
1335:
1334:
1333:
1328:
1323:
1315:
1314:
1308:
1303:
1302:
1299:
1298:
1295:
1294:
1289:
1284:
1279:
1274:
1269:
1264:
1259:
1254:
1249:
1244:
1239:
1234:
1228:
1223:
1222:
1219:
1218:
1213:
1212:
1211:
1210:
1204:
1198:
1195:Tax Foundation
1192:
1186:
1177:
1176:
1172:
1171:
1170:
1169:
1167:Gabriel Zucman
1164:
1159:
1154:
1149:
1144:
1142:Mihir A. Desai
1136:
1135:
1129:
1126:
1125:
1122:
1121:
1118:
1117:
1112:
1107:
1102:
1097:
1092:
1091:
1090:
1085:
1075:
1070:
1064:
1059:
1058:
1055:
1054:
1051:
1050:
1045:
1040:
1035:
1030:
1025:
1020:
1015:
1010:
1005:
1003:Robin Hood tax
1000:
995:
987:
982:
977:
971:
966:
965:
962:
961:
958:
957:
952:
947:
942:
940:Excess profits
937:
932:
931:
930:
925:
920:
911:
906:
892:
887:
882:
877:
872:
867:
862:
857:
852:
847:
842:
837:
832:
827:
825:Gross receipts
822:
817:
812:
807:
806:
805:
800:
795:
790:
785:
780:
775:
765:
764:
763:
758:
753:
748:
743:
738:
733:
723:
718:
717:
716:
711:
706:
701:
696:
691:
686:
676:
675:
674:
664:
663:
662:
657:
652:
642:
637:
632:
627:
621:
616:
615:
612:
611:
606:
605:
604:
603:
598:
593:
588:
583:
578:
576:Offshore Leaks
573:
568:
563:
562:
561:
556:
541:
540:
539:Major examples
536:
535:
534:
533:
528:
523:
518:
513:
507:
502:
494:
493:
489:
488:
487:
486:
481:
476:
474:Dutch Sandwich
471:
466:
460:
455:
447:
446:
442:
441:
440:
439:
434:
429:
424:
419:
414:
412:Tax resistance
409:
404:
403:
402:
389:
388:
382:
377:
376:
373:
372:
369:
368:
363:
358:
353:
348:
343:
338:
333:
328:
323:
318:
316:Taxable income
313:
311:Tax assessment
308:
303:
297:
292:
291:
288:
287:
282:
281:
280:
279:
274:
269:
264:
259:
251:
250:
246:
245:
244:
243:
238:
233:
228:
223:
218:
213:
205:
204:
203:General Theory
198:
193:
192:
189:
188:
185:
184:
179:
174:
172:Representation
169:
164:
159:
154:
149:
144:
139:
134:
129:
124:
119:
114:
109:
104:
99:
94:
93:
92:
82:
77:
72:
67:
62:
56:
51:
50:
47:
46:
39:
38:
30:
29:
23:
22:
9:
6:
4:
3:
2:
4707:
4696:
4693:
4691:
4688:
4687:
4685:
4670:
4667:
4665:
4662:
4661:
4656:
4652:
4649:
4645:
4644:
4640:
4624:
4621:
4619:
4616:
4614:
4611:
4609:
4606:
4605:
4604:
4601:
4597:
4594:
4590:
4587:
4586:
4585:
4582:
4578:
4575:
4574:
4573:
4570:
4569:
4568:
4565:
4563:
4560:
4556:
4553:
4551:
4548:
4546:
4543:
4541:
4540:Afro-Emiratis
4538:
4537:
4536:
4533:
4529:
4526:
4524:
4521:
4518:
4515:
4513:
4509:
4508:
4507:
4504:
4502:
4499:
4495:
4492:
4490:
4487:
4485:
4482:
4481:
4480:
4477:
4475:
4472:
4471:
4468:
4462:
4459:
4457:
4454:
4452:
4449:
4445:
4442:
4440:
4437:
4433:
4430:
4428:
4425:
4424:
4423:
4420:
4418:
4415:
4411:
4408:
4407:
4406:
4403:
4401:
4398:
4397:
4396:
4393:
4389:
4386:
4384:
4381:
4377:
4374:
4373:
4372:
4366:
4364:
4361:
4359:
4356:
4354:
4351:
4349:
4346:
4344:
4341:
4340:
4339:
4336:
4334:
4331:
4329:
4326:
4324:
4321:
4317:
4314:
4312:
4309:
4308:
4307:
4304:
4302:
4299:
4297:
4294:
4292:
4289:
4287:
4284:
4282:
4279:
4277:
4274:
4272:
4269:
4267:
4264:
4262:
4259:
4257:
4254:
4253:
4251:
4249:
4245:
4241:
4238:
4236:
4232:
4220:
4217:
4215:
4212:
4210:
4207:
4205:
4202:
4200:
4197:
4195:
4192:
4190:
4187:
4186:
4185:
4182:
4178:
4175:
4173:
4170:
4168:
4165:
4163:
4160:
4159:
4158:
4155:
4151:
4148:
4146:
4143:
4142:
4140:
4136:
4133:
4131:
4128:
4126:
4123:
4122:
4120:
4116:
4113:
4110:
4106:
4105:
4104:
4101:
4099:
4096:
4092:
4089:
4088:
4087:
4084:
4080:
4077:
4075:
4072:
4068:
4065:
4064:
4063:
4060:
4058:
4055:
4054:
4053:
4050:
4046:
4043:
4041:
4038:
4037:
4035:
4033:
4030:
4028:
4025:
4023:
4022:Corporate Law
4020:
4016:
4013:
4012:
4011:
4008:
4007:
4004:
4001:
3999:
3995:
3981:
3978:
3974:
3971:
3969:
3966:
3965:
3964:
3961:
3957:
3954:
3953:
3952:
3949:
3945:
3942:
3940:
3937:
3935:
3932:
3930:
3927:
3925:
3922:
3921:
3920:
3917:
3913:
3910:
3908:
3905:
3903:
3900:
3899:
3898:
3895:
3894:
3891:
3883:
3880:
3878:
3875:
3873:
3870:
3868:
3865:
3864:
3862:
3858:
3855:
3854:
3853:
3850:
3846:
3843:
3841:
3838:
3837:
3835:
3831:
3828:
3826:
3823:
3822:
3820:
3819:
3817:
3814:
3809:
3797:
3794:
3792:
3789:
3787:
3784:
3782:
3779:
3778:
3777:
3774:
3773:
3771:
3767:
3761:
3758:
3757:
3755:
3751:
3743:
3740:
3739:
3738:
3735:
3734:
3732:
3730:
3726:
3720:
3719:Supreme Court
3717:
3716:
3714:
3712:
3708:
3700:
3697:
3695:
3692:
3690:
3687:
3685:
3682:
3680:
3677:
3676:
3675:
3672:
3670:
3667:
3665:
3662:
3661:
3659:
3657:
3653:
3647:
3644:
3642:
3639:
3637:
3634:
3630:
3627:
3626:
3625:
3622:
3621:
3619:
3617:
3613:
3610:
3607:
3602:
3598:
3595:
3593:
3589:
3579:
3576:
3574:
3571:
3567:
3564:
3562:
3559:
3557:
3554:
3553:
3551:
3549:
3546:
3544:
3541:
3539:
3536:
3534:
3531:
3529:
3526:
3524:
3521:
3517:
3514:
3512:
3509:
3507:
3506:Umm Al Quwain
3504:
3502:
3499:
3497:
3494:
3492:
3489:
3487:
3484:
3483:
3482:
3479:
3475:
3474:cloud seeding
3472:
3471:
3470:
3467:
3463:
3460:
3458:
3455:
3454:
3453:
3450:
3449:
3446:
3443:
3441:
3437:
3427:
3424:
3422:
3419:
3417:
3414:
3412:
3409:
3407:
3404:
3402:
3399:
3397:
3394:
3393:
3391:
3385:
3377:
3374:
3372:
3369:
3367:
3364:
3363:
3362:
3359:
3357:
3354:
3350:
3347:
3346:
3344:
3340:
3337:
3336:
3335:
3332:
3328:
3325:
3323:
3320:
3319:
3318:
3315:
3311:
3308:
3306:
3303:
3302:
3301:
3298:
3297:
3295:
3289:
3286:
3284:
3280:
3275:
3268:
3263:
3261:
3256:
3254:
3249:
3248:
3245:
3227:
3223:
3217:
3203:
3199:
3192:
3178:
3174:
3167:
3153:
3149:
3145:
3141:
3134:
3120:
3116:
3109:
3094:
3090:
3084:
3070:
3066:
3059:
3057:
3048:
3042:
3028:
3027:Practical Law
3024:
3018:
3004:
3000:
2994:
2988:
2983:
2975:
2969:
2955:
2951:
2945:
2930:
2926:
2920:
2912:
2906:
2892:
2886:
2872:
2865:
2851:
2847:
2841:
2835:
2830:
2816:
2812:
2806:
2792:
2788:
2782:
2774:
2768:
2760:
2754:
2738:
2734:
2727:
2725:
2723:
2708:on 2022-01-31
2707:
2703:
2699:
2693:
2691:
2675:
2671:
2665:
2651:
2647:
2641:
2626:
2620:
2606:
2602:
2596:
2592:
2581:
2578:
2577:
2571:
2568:
2556:
2553:
2550:
2547:
2544:
2541:
2537:
2534:
2533:
2532:
2524:
2518:
2515:
2512:
2509:
2506:
2505:
2504:
2496:
2484:
2481:
2478:
2475:
2472:
2469:
2466:
2463:
2460:
2459:
2458:
2447:
2444:
2441:
2440:
2439:
2431:
2429:
2425:
2420:
2413:Corporate tax
2410:
2402:
2393:
2389:
2386:
2383:
2380:
2377:
2374:
2370:
2366:
2362:
2354:
2342:
2339:
2336:
2333:
2332:
2331:
2320:
2317:
2314:
2311:
2308:
2305:
2302:
2301:
2300:
2292:
2283:
2274:
2265:
2263:
2253:
2251:
2250:energy drinks
2247:
2242:
2236:
2234:
2233:foreign banks
2230:
2229:oil companies
2226:
2222:
2210:
2205:
2203:
2198:
2196:
2191:
2190:
2188:
2187:
2184:
2174:
2173:
2166:
2163:
2161:
2158:
2156:
2153:
2151:
2148:
2146:
2143:
2142:
2136:
2135:
2128:
2125:
2124:
2120:
2117:
2115:
2112:
2110:
2107:
2105:
2102:
2101:
2097:
2093:
2090:
2089:
2085:
2081:
2078:
2077:
2074:
2071:
2070:
2067:
2060:
2059:
2052:
2049:
2047:
2044:
2043:
2038:
2035:
2033:Umm Al Quwain
2032:
2030:
2027:
2025:
2022:
2020:
2017:
2015:
2012:
2011:
2005:
2004:
1997:
1994:
1992:
1989:
1987:
1984:
1982:
1979:
1977:
1974:
1973:
1970:
1965:
1964:
1961:
1954:
1953:
1944:
1941:
1939:
1936:
1935:
1933:
1930:
1928:
1925:
1923:
1920:
1919:
1916:
1911:
1910:
1905:
1902:
1901:
1898:
1897:
1893:
1892:
1889:
1884:
1883:
1880:
1873:
1872:
1865:
1862:
1861:
1857:
1854:
1853:
1850:
1849:
1845:
1844:
1841:
1838:
1836:
1833:
1832:
1829:
1828:
1824:
1823:
1820:
1817:
1816:
1813:
1812:
1808:
1807:
1801:
1800:
1793:
1790:
1789:
1786:
1785:
1781:
1780:
1776:
1773:
1772:
1769:
1768:
1764:
1763:
1757:
1756:
1749:
1746:
1744:
1741:
1740:
1737:
1736:
1732:
1731:
1728:
1721:
1720:
1714:
1710:
1709:
1706:
1697:
1696:
1693:
1688:
1687:
1677:
1672:
1670:
1665:
1663:
1658:
1657:
1655:
1654:
1649:
1639:
1637:
1632:
1627:
1626:
1625:
1624:
1613:
1610:
1608:
1607:United States
1605:
1603:
1600:
1598:
1595:
1593:
1590:
1588:
1585:
1583:
1580:
1578:
1575:
1573:
1570:
1568:
1565:
1563:
1560:
1558:
1555:
1553:
1550:
1548:
1545:
1543:
1540:
1538:
1535:
1533:
1530:
1528:
1525:
1523:
1520:
1518:
1515:
1513:
1510:
1508:
1505:
1503:
1500:
1498:
1495:
1493:
1490:
1488:
1485:
1483:
1480:
1478:
1475:
1473:
1470:
1468:
1465:
1463:
1460:
1458:
1455:
1453:
1450:
1448:
1445:
1443:
1440:
1438:
1435:
1433:
1430:
1428:
1425:
1423:
1420:
1418:
1415:
1413:
1410:
1408:
1405:
1403:
1400:
1398:
1395:
1393:
1390:
1388:
1385:
1383:
1380:
1378:
1375:
1373:
1370:
1368:
1365:
1363:
1360:
1358:
1355:
1353:
1350:
1348:
1345:
1344:
1343:
1342:
1338:
1337:
1332:
1329:
1327:
1324:
1322:
1319:
1318:
1317:
1316:
1313:All Countries
1312:
1311:
1306:
1301:
1300:
1293:
1290:
1288:
1285:
1283:
1280:
1278:
1275:
1273:
1270:
1268:
1267:Tolerance tax
1265:
1263:
1260:
1258:
1255:
1253:
1250:
1248:
1245:
1243:
1240:
1238:
1235:
1233:
1230:
1229:
1226:
1221:
1220:
1208:
1205:
1202:
1199:
1196:
1193:
1190:
1187:
1184:
1181:
1180:
1179:
1178:
1174:
1173:
1168:
1165:
1163:
1160:
1158:
1155:
1153:
1150:
1148:
1145:
1143:
1140:
1139:
1138:
1137:
1133:
1132:
1124:
1123:
1116:
1113:
1111:
1108:
1106:
1103:
1101:
1098:
1096:
1093:
1089:
1086:
1084:
1081:
1080:
1079:
1076:
1074:
1071:
1069:
1066:
1065:
1062:
1057:
1056:
1049:
1046:
1044:
1041:
1039:
1036:
1034:
1031:
1029:
1026:
1024:
1021:
1019:
1016:
1014:
1011:
1009:
1006:
1004:
1001:
999:
996:
993:
988:
986:
983:
981:
978:
976:
973:
972:
969:
968:International
964:
963:
956:
953:
951:
948:
946:
943:
941:
938:
936:
933:
929:
926:
924:
921:
919:
915:
912:
910:
907:
905:
902:
901:
900:
896:
893:
891:
888:
886:
883:
881:
878:
876:
873:
871:
870:Resource rent
868:
866:
863:
861:
858:
856:
853:
851:
848:
846:
843:
841:
838:
836:
833:
831:
828:
826:
823:
821:
818:
816:
813:
811:
808:
804:
801:
799:
796:
794:
791:
789:
786:
784:
781:
779:
776:
774:
771:
770:
769:
766:
762:
759:
757:
754:
752:
749:
747:
744:
742:
739:
737:
734:
732:
729:
728:
727:
724:
722:
719:
715:
712:
710:
707:
705:
702:
700:
697:
695:
692:
690:
687:
685:
682:
681:
680:
677:
673:
670:
669:
668:
667:Capital gains
665:
661:
658:
656:
653:
651:
648:
647:
646:
643:
641:
638:
636:
633:
631:
628:
626:
623:
622:
619:
614:
613:
602:
599:
597:
594:
592:
589:
587:
586:Panama Papers
584:
582:
579:
577:
574:
572:
569:
567:
564:
560:
557:
555:
554:
550:
549:
548:
545:
544:
543:
542:
538:
537:
532:
529:
527:
524:
522:
519:
517:
514:
511:
508:
506:
503:
501:
498:
497:
496:
495:
491:
490:
485:
482:
480:
477:
475:
472:
470:
467:
464:
461:
459:
456:
454:
453:Tax inversion
451:
450:
449:
448:
444:
443:
438:
435:
433:
430:
428:
425:
423:
420:
418:
415:
413:
410:
408:
405:
401:
398:
397:
396:
395:Tax avoidance
393:
392:
391:
390:
386:
385:
380:
379:Noncompliance
375:
374:
367:
364:
362:
359:
357:
356:Tax collector
354:
352:
349:
347:
344:
342:
339:
337:
336:Tax residence
334:
332:
329:
327:
324:
322:
319:
317:
314:
312:
309:
307:
306:Revenue stamp
304:
302:
299:
298:
295:
290:
289:
278:
275:
273:
270:
268:
265:
263:
260:
258:
255:
254:
253:
252:
248:
247:
242:
239:
237:
234:
232:
229:
227:
224:
222:
221:Tax incidence
219:
217:
216:Excess burden
214:
212:
209:
208:
207:
206:
202:
201:
196:
191:
190:
183:
180:
178:
175:
173:
170:
168:
165:
163:
160:
158:
155:
153:
150:
148:
145:
143:
142:Tax incentive
140:
138:
137:Tax advantage
135:
133:
130:
128:
125:
123:
120:
118:
115:
113:
110:
108:
105:
103:
100:
98:
97:Tax threshold
95:
91:
88:
87:
86:
83:
81:
78:
76:
73:
71:
68:
66:
63:
61:
58:
57:
54:
49:
48:
45:
44:fiscal policy
42:An aspect of
41:
40:
36:
32:
31:
28:
25:
24:
20:
19:
16:
4618:National Day
4528:universities
4501:Demographics
4489:prostitution
4474:Conscription
4400:camel racing
4353:Christianity
4343:Bahá'à Faith
4281:Coat of arms
4261:Architecture
4214:speed limits
4135:Nasdaq Dubai
4097:
4045:central bank
3963:Legal system
3919:Human rights
3863:Governments
3776:Armed Forces
3753:Intelligence
3737:Constitution
3310:Hafit period
3230:. Retrieved
3228:. 2021-07-12
3225:
3216:
3205:. Retrieved
3201:
3191:
3180:. Retrieved
3176:
3166:
3155:. Retrieved
3143:
3133:
3122:. Retrieved
3119:The National
3118:
3108:
3097:. Retrieved
3095:. 2023-04-27
3092:
3083:
3072:. Retrieved
3068:
3041:
3030:. Retrieved
3026:
3017:
3006:. Retrieved
3002:
2993:
2982:
2968:
2957:. Retrieved
2953:
2944:
2933:. Retrieved
2931:. 2021-03-08
2928:
2919:
2905:
2894:. Retrieved
2885:
2874:. Retrieved
2864:
2853:. Retrieved
2850:The National
2849:
2840:
2829:
2818:. Retrieved
2814:
2805:
2794:. Retrieved
2790:
2781:
2767:
2753:
2741:. Retrieved
2737:the original
2710:. Retrieved
2706:the original
2702:gulfnews.com
2701:
2678:. Retrieved
2673:
2664:
2653:. Retrieved
2649:
2640:
2630:12 September
2628:. Retrieved
2619:
2608:. Retrieved
2604:
2595:
2569:
2565:
2554:
2548:
2542:
2535:
2530:
2522:
2502:
2499:Excise Taxes
2493:
2456:
2437:
2416:
2408:
2399:
2390:
2387:
2384:
2381:
2378:
2375:
2371:
2367:
2363:
2360:
2351:
2329:
2298:
2289:
2280:
2271:
2262:direct taxes
2259:
2237:
2218:
1966:
1914:Local courts
1912:
1894:
1885:
1846:
1825:
1809:
1782:
1765:
1747:
1743:Human rights
1733:
1689:
1596:
1567:South Africa
1162:Joel Slemrod
830:Hypothecated
798:Sugary drink
672:Expatriation
551:
469:Double Irish
432:Black market
277:Proportional
226:Laffer curve
211:Price effect
15:
4577:vaccination
4562:Expatriates
4115:attractions
4015:state-owned
3980:Visa policy
3742:Nationality
3656:Legislative
3401:Archaeology
2119:Visa policy
1760:Legislature
1582:Switzerland
1547:Philippines
1522:New Zealand
1517:Netherlands
1157:Ronen Palan
895:User charge
714:Value-added
679:Consumption
591:Swiss Leaks
479:Single Malt
417:Tax shelter
407:Tax evasion
366:Tax farming
351:Tax shelter
267:Progressive
231:Optimal tax
132:Tax amnesty
127:Tax holiday
85:Tax bracket
70:Tax revenue
4684:Categories
4584:healthcare
4439:ice hockey
4370:(official)
4363:irreligion
4316:television
4311:newspapers
4306:Mass media
3366:Kosovo War
3317:Bronze Age
3300:Prehistory
3232:2023-06-17
3207:2023-06-17
3182:2024-07-31
3157:2023-06-17
3124:2023-06-17
3099:2023-06-17
3074:2023-06-17
3032:2023-06-17
3008:2023-06-17
2959:2023-06-17
2935:2021-03-08
2896:2019-03-19
2876:2017-09-14
2855:2017-09-14
2820:2017-09-14
2796:2017-09-14
2743:1 February
2712:2022-02-01
2680:2023-07-20
2655:2017-09-14
2610:2023-06-17
2587:References
2490:Free zones
2453:Exemptions
2405:Income tax
2357:Procedures
2326:Exemptions
2096:in the UAE
1492:Kazakhstan
1377:Bangladesh
1372:Azerbaijan
1305:By country
1262:Temple tax
1232:Church tax
1115:ATA Carnet
1100:Free trade
1095:Tariff war
1023:Tax treaty
904:Congestion
845:Land value
736:Eco-tariff
704:Television
660:Solidarity
640:Ad valorem
500:Tax havens
331:Tax shield
326:Tax refund
294:Collection
272:Regressive
147:Tax reform
4589:hospitals
4512:Abu Dhabi
4506:Education
4494:terrorism
4184:Transport
4172:regulator
4162:companies
4145:Abu Dhabi
4010:Companies
3924:blasphemy
3867:Abu Dhabi
3840:Abu Dhabi
3825:Abu Dhabi
3781:Air Force
3769:Uniformed
3674:Elections
3641:President
3616:Executive
3543:Mountains
3486:Abu Dhabi
3457:Abu Dhabi
3440:Geography
3292:By period
3152:0362-4331
2929:Arab News
2428:Abu Dhabi
2348:VAT audit
2014:Abu Dhabi
1959:Elections
1922:Abu Dhabi
1878:Judiciary
1804:Executive
1572:Sri Lanka
1537:Palestine
1497:Lithuania
1462:Indonesia
1447:Hong Kong
1367:Australia
1357:Argentina
1225:Religious
1013:Spahn tax
1008:Tobin tax
860:Pigouvian
778:Cigarette
751:Severance
684:Departure
492:Locations
445:Corporate
427:Smuggling
195:Economics
117:Tax shift
112:Deduction
102:Exemption
4664:Category
4623:Flag Day
4603:Holidays
4572:COVID-19
4550:diaspora
4535:Emiratis
4432:stadiums
4422:football
4358:Hinduism
4348:Buddhism
4338:Religion
4301:Language
4276:Clothing
4209:railways
4194:airports
4189:airlines
4098:Taxation
4067:reserves
4036:Finance
4027:Currency
3968:cannabis
3711:Judicial
3592:Politics
3578:Wildlife
3556:Abu Musa
3516:Fujairah
3481:Emirates
3388:By topic
3371:Gulf War
3334:Iron Age
2574:See also
2225:Emirates
2160:Military
2109:Passport
2080:Minister
2039:Fujairah
1748:Taxation
1592:Tanzania
1557:Portugal
1532:Pakistan
1412:Colombia
1392:Bulgaria
1257:Leibzoll
1134:Academic
1127:Research
945:Windfall
885:Turnover
865:Property
815:Georgist
761:Stumpage
756:Steering
741:Landfill
721:Dividend
645:Aviation
635:Per unit
630:Indirect
321:Tax lien
257:Tax rate
236:Theories
90:Flat tax
53:Policies
27:Taxation
4648:Outline
4613:Ramadan
4523:schools
4461:Writers
4410:grounds
4405:cricket
4388:Sikhism
4383:Judaism
4323:Museums
4286:Cuisine
4266:Artists
4248:Culture
4235:Society
4199:bridges
4103:Tourism
4057:nuclear
3998:Economy
3877:Sharjah
3821:Courts
3624:Cabinet
3606:Federal
3533:Islands
3528:Geology
3496:Sharjah
3469:Climate
3406:Slavery
3283:History
2256:History
2246:alcohol
2024:Sharjah
1612:Uruguay
1512:Namibia
1507:Morocco
1472:Ireland
1452:Iceland
1437:Germany
1427:Finland
1422:Denmark
1417:Croatia
1362:Armenia
1352:Algeria
1347:Albania
994:(CCCTB)
855:Payroll
810:General
803:Tobacco
773:Alcohol
709:Tourist
655:Landing
387:General
122:Tax cut
80:Tax law
4669:Portal
4567:Health
4417:events
4368:Islam
4271:Cinema
4256:Anthem
4052:Energy
3452:Cities
3339:Mleiha
3150:
2155:Anthem
2150:Emblem
2046:Rulers
1587:Taiwan
1577:Sweden
1562:Russia
1552:Poland
1527:Norway
1477:Israel
1442:Greece
1432:France
1402:Canada
1387:Brazil
1382:Bhutan
1277:Kharaj
1185:(ITEP)
1088:Export
1083:Import
1078:Tariff
1068:Custom
955:Wealth
880:Surtax
875:Single
850:Luxury
835:Income
768:Excise
731:Carbon
625:Direct
512:(OFCs)
465:(BEPS)
177:Unions
107:Credit
4655:Index
4517:Dubai
4479:Crime
4456:Women
4427:clubs
4395:Sport
4328:Music
4150:Dubai
4109:Dubai
4091:Dubai
4074:solar
4040:banks
3882:Ajman
3872:Dubai
3845:Dubai
3830:Dubai
3813:Local
3573:Wadis
3501:Ajman
3491:Dubai
3462:Dubai
2787:"VAT"
2646:"VAT"
2580:Salik
2424:Dubai
2029:Ajman
2019:Dubai
1927:Dubai
1502:Malta
1487:Japan
1482:Italy
1457:India
1407:China
1292:Zakat
1287:Nisab
1282:Khums
1272:Jizya
1247:Tithe
1242:Teind
1203:(TJN)
1189:Oxfam
1061:Trade
980:ATTAC
699:Stamp
694:Sales
689:Hotel
618:Types
4555:list
4451:Time
4444:polo
4376:Shia
4291:Flag
3973:guns
3939:LGBT
3791:Navy
3786:Army
3699:2023
3694:2019
3689:2015
3684:2011
3679:2006
3629:list
3416:Wars
3226:KPMG
3148:ISSN
2745:2022
2632:2017
2539:UAE.
2426:and
2231:and
2219:The
2145:Flag
1996:2023
1991:2019
1986:2015
1981:2011
1976:2006
1943:DIFC
1938:ADGM
1542:Peru
1467:Iran
1209:(US)
1197:(US)
1191:(UK)
1073:Duty
923:Toll
918:GNSS
914:Road
909:Fuel
820:Gift
788:Meat
484:CAIA
262:Flat
4596:HIV
4130:DFM
4125:ADX
4062:oil
3729:Law
3069:PwC
1397:BVI
899:fee
890:Use
793:Sin
783:Fat
4686::
3224:.
3200:.
3175:.
3146:.
3142:.
3117:.
3091:.
3067:.
3055:^
3025:.
3001:.
2952:.
2927:.
2848:.
2813:.
2789:.
2721:^
2700:.
2689:^
2672:.
2648:.
2603:.
2248:,
2235:.
2094:/
2082::
4519:)
4510:(
4111:)
4107:(
3266:e
3259:t
3252:v
3235:.
3210:.
3185:.
3160:.
3127:.
3102:.
3077:.
3049:.
3035:.
3011:.
2976:.
2962:.
2938:.
2913:.
2899:.
2879:.
2858:.
2823:.
2799:.
2775:.
2747:.
2715:.
2683:.
2658:.
2634:.
2613:.
2208:e
2201:t
2194:v
1675:e
1668:t
1661:v
916:/
897:/
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.