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UAE Corporate Tax Fundamentals
Corporate TaxIntermediate

UAE Corporate Tax Fundamentals

Complete UAE Corporate Tax curriculum grounded in Federal Decree-Law No. 47 of 2022 & Executive Regulations

This course provides a structured journey through the UAE Corporate Tax regime established under Federal Decree-Law No. 47 of 2022. You will learn the foundational principles, registration thresholds, deductible and non-deductible expenses, tax loss treatment, transfer pricing, group relief, computation, filing via EmaraTax, penalties, audit preparation, and key FTA clarifications. Each module includes practical UAE examples and knowledge checks, with a final assessment to test your understanding.

4h 40m 47 lessons
Module 1

CT Foundations & Legal Framework

1

Introduction to UAE Corporate Tax

4 min

2

Legal Framework & Legislation

4 min

3

Scope of Application

4 min

4

Key Definitions & Concepts

3 min

Module 2

CT Registration & Thresholds

1

Registration Thresholds

5 min

2

Exempt Persons

5 min

3

Deregistration

5 min

Module 3

Taxable Person & Taxable Income

1

Defining the Taxable Person

5 min

2

Calculating Taxable Income

4 min

3

Accounting Profit vs Taxable Profit

3 min

Module 4

Revenue Recognition for CT

1

Revenue Recognition Principles

4 min

2

Timing of Revenue

4 min

3

Non-Taxable & Exempt Revenue

4 min

4

Revenue Adjustments for CT

8 min

Module 5

Deductible Expenses (General)

1

General Deductibility Rules

5 min

2

Capital vs Revenue Expenses

5 min

3

Documenting Deductions

5 min

Module 6

Non-Deductible Expenses

1

Article 29 Overview

5 min

2

Fines, Penalties & Bribes

5 min

3

Dividends & Tax Itself

5 min

Module 7

Entertainment & Recreation Expenses

1

50% Non-Deductibility Rule

5 min

2

Practical Examples

5 min

Module 8

Donations & Charitable Contributions

1

Donations to Qualifying Entities

8 min

Module 9

Tax Losses & Carry-Forward

1

Tax Loss Carry-Forward Rules

8 min

2

Loss Transfer & Group Relief

7 min

Module 10

Interest Deduction Limitation

1

Article 30 Overview

7 min

2

Calculating EBITDA

7 min

3

Carry-Forward & Exemptions

6 min

Module 11

Transfer Pricing (Art. 34)

1

Arm Length Principle

10 min

2

Documentation & Compliance

10 min

Module 12

CT Computation: Worked Example

1

Step-by-Step Computation

8 min

2

Worked Example

7 min

Module 13

Group Relief & Tax Groups

1

Qualifying Group Formation

6 min

2

Tax Group Formation

6 min

Module 14

CT Registration Process

1

Registering via EmaraTax

10 min

Module 15

CT Returns & Filing

1

Filing Corporate Tax Returns

8 min

2

Deadlines & Payment

7 min

3

Interactive Corporate Tax Return Practice

45 min

Module 16

CT Penalties & Compliance

1

Penalty Framework

10 min

2

Voluntary Disclosure & Reconciliation

10 min

Module 17

CT Audit Pack Preparation

1

Audit Pack Components

10 min

2

FTA Inspection Process

10 min

Module 18

FTA Clarifications & Public Decisions

1

Key FTA Clarifications

8 min

2

Staying Current with FTA Guidance

7 min

Module 19

Free Zone Persons & Qualifying Income

1

Qualifying Free Zone Person

10 min

2

Maintaining QFZP Status

10 min

Module 20

Course Recap & Final Assessment

1

Course Recap & Next Steps

10 min

Completion requirements

  • Study all 47 lessons in the course
  • Complete the final assessment with a score of 70% or higher
  • Receive an ApeX certificate of course completion

ApeX Academy certificates are certificates of course completion. They are not accredited, licensed, or endorsed by any government body or external organization, and do not constitute CPD hours.