Module 1: Introduction to UAE Corporate Tax
• Understanding the UAE Corporate Tax framework and its impact on businesses
• Objectives of implementing Corporate Tax in the UAE
• Key tax laws and regulatory authorities
Module 2: Corporate Tax Registration & Compliance
• Who needs to register for Corporate Tax? – Registration criteria and exemptions
• Step-by-step corporate tax registration process
• Deadlines, penalties, and non-compliance risks
Module 3: Corporate Tax Calculation & Rates
• Understanding taxable income and applicable corporate tax rates
• Exemptions and deductions under UAE Corporate Tax Law
• Calculation of taxable profits, revenue recognition, and deductible expenses
Module 4: Tax Filing & Return Submission
• How to prepare and file corporate tax returns with the FTA
• Understanding financial reporting requirements and documentation
• VAT vs. Corporate Tax – Key differences and compliance requirements
Module 5: Exemptions & Special Categories
• Who is exempt from UAE Corporate Tax? – Free zones, government entities, and SMEs
• Special tax treatments for multinational corporations and holding companies
• Double Taxation Agreements (DTAs) and their impact on businesses
Module 6: Tax Planning & Risk Management
• Best practices for corporate tax planning and financial efficiency
• Identifying and mitigating corporate tax risks
• International tax considerations and transfer pricing regulations
Module 7: UAE Corporate Tax Law Updates & Future Trends
• Latest amendments, FTA updates, and compliance deadlines
• The future of corporate taxation in the UAE and GCC
• How businesses can adapt to regulatory changes effectively