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Taxmann's Law & Practice Relating to UAE Corporate Tax – 3rd Edition 2026

Taxmann's Law & Practice Relating to UAE Corporate Tax – 3rd Edition 2026 by CA Nirav Shah is a definitive commentary on the United Arab Emirates Corporate Tax framework. Published by Taxmann, this practitioner-oriented work provides a detailed, article-wise explanation of the UAE Corporate Tax Law, enabling readers to understand both the statutory provisions and their practical application.

The book adopts a unique two-layer approach. The first part contains an article-by-article commentary, explaining each provision of the Corporate Tax Law through clause-wise analysis, practical reasoning, worked numerical examples, decision-tree flowcharts, and comprehensive business scenarios. The second part serves as a statutory compendium, reproducing the full text of the governing Federal Decree-Laws, Cabinet Decisions, Ministerial Decisions, Federal Tax Authority Decisions, and official Public Clarifications, allowing readers to access both commentary and source legislation in one volume.

The publication comprehensively discusses the taxation of resident and non-resident persons, taxable income, exempt persons, qualifying free zone persons, tax groups, business restructuring relief, transfer pricing, permanent establishment, foreign tax credit, anti-abuse provisions, compliance requirements, penalties, dispute resolution, and the interaction between UAE domestic law and international tax treaties. It also incorporates the latest FTA Corporate Tax Guides and covers OECD Pillar Two Global Minimum Tax provisions, making it highly relevant for multinational enterprises and international tax practitioners. Updated to include all legislative and regulatory developments issued up to 1st March 2026, this edition serves as an essential working reference for advisory, compliance, litigation, and academic purposes.

Key Features

• 3rd Edition – 2026.
• Authored by CA Nirav Shah.
• Published by Taxmann.
• Updated with legislative and regulatory developments up to 1st March 2026.
• Article-wise commentary on the UAE Corporate Tax Law.
• Covers Federal Decree-Law No. 47 of 2022, as amended by Federal Decree-Law No. 60 of 2023.
• Includes:
  • Cabinet Decisions & Resolutions
  • Ministerial Decisions
  • Federal Tax Authority (FTA) Decisions
  • Public Clarifications
  • FTA Corporate Tax Guides
• Comprehensive coverage of:
  • Taxable Persons
  • Taxable Income
  • Exempt Persons
  • Qualifying Free Zone Persons
  • Tax Groups
  • Business Restructuring Relief
  • Transfer Pricing
  • Permanent Establishment
  • Foreign Tax Credit
  • General Anti-Abuse Rules (GAAR)
  • Compliance & Registration
  • Assessments, Penalties & Appeals
  • OECD Pillar Two Global Minimum Tax
• Features worked numerical examples, flowcharts, and practical business scenarios.
• Suitable for advisory, compliance, litigation, and international tax practice.