How to Calculate Taxable Income in UAE Corporate Tax | Article 20, Non-Deductible Expenses (Art. 33) Learn to calculate UAE taxable income step by step. This PTG Consultant training starts from accounting profit before tax, explains the eight Article 20 adjustments, the wholly-and-exclusively rule (A...
UAE Top-up Tax Exclusions: Excluded Entities, Investment Entities & Stateless Entities | Pillar Two Which entities are not subject to the UAE Top-up Tax (QDMTT)? This PTG Consultant training explains primary Excluded Entities (governmental entities, international organisations, non-profits, pension ...
UAE Small Business Relief Extended to 2029 (MD 131 of 2026) | AED 3 Million Rule & FTA Examples Small Business Relief has been extended to tax periods ending on or before 31 December 2029 by Ministerial Decision No. 131 of 2026. This PTG Consultant training explains who qualifies, the AED 3 mill...
UAE Top-up Tax: Partnerships, Reverse Hybrid & Hybrid Entities, Joint Ventures | Pillar Two How are partnerships and joint ventures treated under the UAE Top-up Tax (QDMTT)? This PTG Consultant training explains flow-through entities, the difference between a Tax Transparent Entity and a Rev...
UAE Corporate Tax: IFRS, Audited Financial Statements (AED 50m), Elections & MD 173 Explained Which accounting standard must you use for UAE Corporate Tax, when do you need audited financial statements, and which elections must be made in your first return? This PTG Consultant training covers ...
UAE Top-up Tax: Constituent Entities, Location Rules, MOCEs & PEs Explained | Pillar Two Which entities of an in-scope MNE Group are subject to UAE Top-up Tax? This PTG Consultant training explains Constituent Entities, the QDMTT location rules and dual-residence tie-breakers (treaty, Cov...
UAE Corporate Tax for Sole Establishments, LLCs & Partnerships | Cabinet Decision 63 of 2025 Does your business pay UAE Corporate Tax, or do you? This PTG Consultant training compares sole establishments, LLCs, unincorporated partnerships and family foundations, explains why owner salaries ar...
UAE Top-up Tax Scope: MNE Group & EUR 750m Revenue Threshold | Mergers, Demergers Examples Is your multinational group in scope of the UAE Top-up Tax (QDMTT)? This PTG Consultant training explains the meaning of MNE Group and Ultimate Parent Entity, the two types of Group, why purely domest...
UAE Corporate Tax Deadlines & Rates Explained: Tax Period, 9-Month Rule, 0% / 9% / 15% (2026) When is your UAE Corporate Tax return due, and how much tax do you pay? This PTG Consultant training explains tax periods and first tax periods, the 9-month filing and payment deadline with worked dat...
UAE Top-up Tax (Pillar Two) Explained: QDMTT, 15% Minimum Tax & Legal Framework | FTA 2026 What is the UAE Top-up Tax? This PTG Consultant training introduces the UAE Domestic Minimum Top-up Tax (QDMTT) under Pillar Two: the 15% global minimum tax for MNE Groups with revenue of EUR 750 mill...
Who Pays UAE Corporate Tax? Taxable, Exempt & Out-of-Scope Persons Explained (2026) Who has to pay UAE Corporate Tax, and who does not? This PTG Consultant training explains taxable persons, exempt persons, out-of-scope persons and income, the AED 1 million turnover rule for individu...
PTG Consultant LLC, Ghazanfar Hussain FTA Private Clarifications on Free Zone Persons | QFZP Tax Guide In brief The Federal Tax Authority has issued a Corporate Tax summary of private clarifications , which includes several important positions relevant to Free Zone Persons and Qualifying Free Zone Pers... 0% Corporate Tax 9% Corporate Tax Designated Zone Distribution FTA Decision No. 6 of 2026 FTA Private Clarification FTA Private Clarifications Free Zone Persons QFZP Qualifying Free Zone Person Qualifying Income UAE Corporate Tax UAE Free Zone Corporate Tax UAE Tax Advisory
