Course Recap
What You Have Learned
Module 1-3: Foundations
- UAE Corporate Tax under Federal Decree-Law No. 47 of 2022
- Registration thresholds (AED 375,000)
- Taxable person and taxable income concepts
Module 4-6: Revenue & Deductions
- Revenue recognition under IFRS
- General deductibility rules (Article 28)
- Non-deductible expenses (Article 29)
Module 7-8: Specific Expenses
- Entertainment (50% non-deductible)
- Donations to qualifying entities
Module 9-10: Losses & Interest
- Loss carry-forward (indefinite, 75% cap)
- Interest deduction limitation (AED 10M or 30% of EBITDA)
Module 11: Transfer Pricing
- Arm length principle
- Documentation requirements
Module 12-13: Computation & Groups
- Step-by-step CT computation
- Group relief and tax groups
Module 14-15: Registration & Filing
- EmaraTax registration
- Filing deadlines (9 months after year-end)
Module 16-18: Penalties & Compliance
- Penalty framework
- Voluntary disclosure
- FTA clarifications
Module 19: Free Zone
- QFZP 0% rate
- Qualifying income
Next Steps
- Complete the final assessment to test your knowledge
- Review any modules where you need reinforcement
- Stay updated with FTA guidance
- Apply your knowledge to real-world CT compliance
Disclaimer
This course is for educational purposes and does not constitute professional tax advice. Always consult a qualified UAE tax professional for specific guidance.