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Member Articles


Comparing Tax Treatment of Incorporated and Unincorporated Partnerships in UAE

Introduction: Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses (Corporate Tax Law) was implemented on 3 October 2022. Under UAE corporate tax laws, partnerships can be classified as either i ...

Employees Cannot be Held Liable if Employer Fails to Deposit TDS

1. Recent Order from Bombay High Court provides relief to employees of companies who received notices related to Income Tax. The Bombay High Court in an order dated September 10, 2024, has held that the tax department ca ...

Netherlands Government Announces Changes to the 30% Tax Ruling

The Netherlands Government announced changes to the 30% tax ruling on Budget Day in 2024. They confirmed that the reduction of the 30% tax ruling, which started on January 1, 2024 (30-20-10 rule), will be partly reversed ...

UAE Corporate Taxation: Insights into Imposition, Rates, and Applicable Base

Introduction: In the UAE, corporate taxation is governed by Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses, providing a comprehensive legal framework outlining tax imposition, rates, and c ...

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