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Roundtable
February 20th, 2025
A huge thank you to everyone who joined us for our exclusive Roundtable Talk on Dubai.
It was an honour to engage with a distinguished group of professionals and having insightful discussions led by Professor Peter Harris, Costas Savva LL.M (WU) and Christos A. Theophilou.
UAE introduced Pillar two law
By Costas Savva and Josephina Pariza
On 6th February 2025, the UAE released Cabinet Decision No.142 of 2024 named Cases, Provisions, Conditions, Rules, Controls and Procedures on the imposition of Top-up Tax on Multinational Enterprises. Through this legislation, the UAE introduced...
Understanding Permanent Establishment ("PE") in the UAE
By Costas Savva and Thea Frangou
On 1 June 2025, the UAE introduced Federal Decree-Law No.47 of 2022 on the Taxation of Corporations and Businesses ("Corporate Tax Law"), reflecting the country's commitment to adopting globally recognised tax frameworks. A key aspect of this system is...
Taxable Persons under UAE Corporate Tax Law
By Costas Savva and Thea Frangou
The UAE's Federal Decree-Law No. (47) of 2022 ("UAE CT Law") imposes a corporate tax ("CT") at a standard rate of 9% on all Taxable Persons with annual income exceeding AED 375,000. Under Article (1) of the UAE CT Law, the term "Person" encompasses both natural and...
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