Knowledge

Taxation in the United Arab Emirates

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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,
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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
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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
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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
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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
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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
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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.
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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).
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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.
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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
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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.
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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
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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.
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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.
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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.
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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.
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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
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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.
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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.
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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.
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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
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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”.
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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.
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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;
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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.
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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.
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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.
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Free zone entities often enjoy exemptions from customs duties on imports and exports, fostering a more favourable trade environment.
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including exempt, free zone and zero-rate businesses are required to register for federal corporate taxes. Some emirates, including
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In the UAE, free zones offer specific tax benefits for businesses operating within them. Companies in these zones benefit from:
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While VAT is applicable, certain transactions within free zones may be zero-rated or exempt based on specific criteria.
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Since the discovery of oil in the UAE in the mid-1960s, the UAE federal and local governments had no incentive to levy
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Newly constructed residential properties, that are supplied for the first time within 3 years of their construction;
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Juridical persons incorporated in the state that are wholly owned and controlled by certain exempt persons; and
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Any other persons as may be determined in a decision issued by the cabinet at the suggestion of the minister.
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The involved party/business/person can file their tax returns on the FTA portal as per the schedule.
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Free zone regulations allow 100% foreign ownership, which is not always permitted in mainland UAE.
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charge a 20% flat corporate tax on the income of foreign banks based within their emirates.
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Supplies of certain sea, air and land means of transportation (such as aircraft and ships);
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https://taxsummaries.pwc.com/united-arab-emirates/individual/taxes-on-personal-income
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VAT will be charged at 0% in respect of the following main categories of supplies:
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Supply of certain Healthcare services, and supply of relevant goods and services
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Supply of certain education services, and supply of relevant goods and services;
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Certain investment grade precious metals (e.g. gold, silver, of 99% purity);
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The UAE levies excise taxes on certain products, the excise tax rates are:
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The following institutions are exempt from federal corporate income taxes:
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The supply of some financial services (clarified in VAT legislation);
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Fichte; Heaver, Co-Irina; Corrie, Priyasha (11 September 2017).
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Persons engaged in a non-extractive natural resource businesses;
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The following categories of supplies will be exempt from VAT:
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person/business should be given a minimum of 5 days notice.
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As per the Ministry of Finance, Corporate Tax Rates are:
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50% on any product with added sugar or other sweeteners
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100% on electronic smoking devices and vaping liquids
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There is no tax on salaries or any tax on dividends.
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European Union Common Consolidated Corporate Tax Base
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Farahat Offices & Co - Top Audit Firms in Dubai
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International transportation, and related supplies;
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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:. 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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'Ă­ 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:. 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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:/

Index

Taxation

fiscal policy
Policies
Government revenue
Property tax equalization
Tax revenue
Non-tax revenue
Tax law
Tax bracket
Flat tax
Tax threshold
Exemption
Credit
Deduction
Tax shift
Tax cut
Tax holiday
Tax amnesty
Tax advantage
Tax incentive
Tax reform
Tax harmonization
Tax competition
Tax withholding
Double taxation
Representation
Unions
Medical savings account
Economics

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