UAE International Tax. (Record no. 29259)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 12392nam a22004933i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC6805076 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240724115312.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2021 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789087227364 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9789087227357 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC6805076 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL6805076 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1285873872 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | Z286.E43 H855 2021 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 342.53504 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Hull, Howard R. |
| 245 10 - TITLE STATEMENT | |
| Title | UAE International Tax. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Amsterdam : |
| Name of producer, publisher, distributor, manufacturer | IBFD Publications USA, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2021. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2021. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (461 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Cover -- Title -- Copyright -- Acknowledgements -- Foreword -- Table of Contents -- Introduction -- Part 1: UAE Tax Overview -- Chapter 1: Tax Jurisdictions -- 1.1. Introduction -- 1.2. Federal -- 1.3. Emirates -- 1.4. Free zones -- Chapter 2: Direct Tax -- 2.1. Introduction -- 2.2. Corporate tax -- 2.3. Personal tax -- Chapter 3: Indirect Tax -- 3.1. Introduction -- 3.2. Value added tax -- 3.2.1. Scope -- 3.2.2. Registration -- 3.2.2.1. Mandatory registration -- 3.2.2.2. Voluntary registration -- 3.2.2.3. Group registration -- 3.2.3. Types of supply -- 3.2.3.1. Standard-rated supplies -- 3.2.3.2. Zero-rated supplies -- 3.2.3.3. Exempt supplies -- 3.2.3.4. Out-of-scope supplies -- 3.2.3.5. Deemed supplies -- 3.2.3.6. Profit margin supplies -- 3.2.4. Place, date and value of supplies -- 3.2.5. Output VAT -- 3.2.5.1. Goods -- 3.2.5.2. Services -- 3.2.5.3. Price display -- 3.2.5.4. Tax invoices -- 3.2.6. Input VAT -- 3.2.6.1. Input tax recovery -- 3.2.6.2. Blocked input tax -- 3.2.6.3. Timing of recovery -- 3.2.6.4. Input tax apportionment -- 3.2.7. VAT refunds -- 3.2.7.1. Government entities and charities -- 3.2.7.2. New residences -- 3.2.7.3. Business visitors -- 3.2.7.4. Tourists -- 3.2.7.5. Exhibitions and conferences -- 3.2.8. VAT reporting -- 3.2.8.1. Filing and payment -- 3.2.8.2. Voluntary disclosures -- 3.2.8.3. Record keeping -- 3.3. Customs duty -- 3.3.1. Importer of record -- 3.3.2. Tariff classification -- 3.3.3. Rules of origin -- 3.3.4. Valuation of goods -- 3.3.5. Suspension regimes -- 3.3.5.1. Goods in transit256 -- 3.3.5.2. Customs warehouses -- 3.3.5.3. Free zones and tax-free shops -- 3.3.5.4. Temporary admission -- 3.3.5.5. Import for re-export -- 3.3.6. Exemptions -- 3.3.7. Reimportation -- 3.4. Excise tax -- 3.4.1. Excise goods -- 3.4.2. Taxpayers -- 3.4.3. Rates -- 3.4.4. Digital tax stamps -- 3.4.5. Filing and payment. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Part 2: International Tax Treaties -- Chapter 4: Treaty Framework -- 4.1. Introduction -- 4.2. Sources of treaty law -- 4.3. Interpretation of tax treaties -- 4.4. Interaction between treaty law and domestic law -- Chapter 5: Scope of Tax Treaties -- 5.1. Introduction -- 5.2. Taxes covered -- 5.3. Period of time covered -- 5.4. Territory covered -- 5.5. Persons covered -- 5.5.1. Residents -- 5.5.2. OECD Model definition -- 5.5.2.1. Context, object and purpose -- 5.5.2.2. Domestic law reference -- 5.5.2.3. Terms of the treaty -- 5.5.3. UAE treaty definitions -- 5.5.3.1. Individuals -- 5.5.3.2. Government bodies and institutions -- 5.5.3.3. Companies and other legal entities -- 5.5.3.4. Trusts, charities and foundations -- 5.5.3.5. Pension schemes -- 5.5.3.6. Collective investment vehicles and real estate investment trusts -- Chapter 6: Immovable Property -- 6.1. Principles of taxation -- 6.2. Allocation of income -- Chapter 7: Business Profits -- 7.1. Principles of taxation -- 7.1.1. General principle -- 7.1.2. International traffic -- 7.2. Permanent establishments defined -- 7.2.1. Legal basis -- 7.2.2. Fixed place of business -- 7.2.3. Representatives -- 7.2.4. Service permanent establishments -- 7.2.5. Subsidiaries -- 7.2.6. The impact of e-commerce -- 7.3. Allocation of profits -- Chapter 8: Transfer Pricing -- 8.1. Introduction -- 8.2. Arm's length prices -- 8.2.1. Introduction -- 8.2.2. Arm's length methods -- 8.2.2.1. Traditional transaction methods -- 8.2.2.2. Transactional profit methods -- 8.3. Documentation and compliance -- 8.3.1. Master File -- 8.3.2. Local File -- 8.3.3. Country-by-country reporting -- 8.4. Consequences of inappropriate transfer pricing practices -- Chapter 9: Dividends -- 9.1. Definition -- 9.2. Taxation in the beneficiary state -- 9.3. Taxation in the source state -- 9.3.1. Limited tax liability. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 9.3.2. Beneficial ownership -- 9.3.3. Treaty abuse -- 9.3.4. Extraterritoriality -- 9.4. Procedural considerations -- Chapter 10: Interest -- 10.1. Interest -- Chapter 11: Royalties -- 11.1. Royalties -- Chapter 12: Capital Gains -- 12.1. Capital gains -- Chapter 13: Personal Services -- 13.1. Independent personal services -- 13.2. Dependent personal services -- 13.2.1. General rules -- 13.2.2. Short-term employment (international transfers) -- 13.2.3. Employment in international transport -- 13.3. Directors' fees -- 13.4. Artistes and sportsmen -- 13.5. Government service and members of diplomatic missions and consular posts -- 13.6. Students -- Chapter 14 Pensions -- 14.1. Pensions -- Chapter 15: Other Income -- 15.1. Other income -- Chapter 16: Capital -- 16.1. Capital -- Chapter 17: Double Taxation Relief -- 17.1. Introduction -- 17.2. Double taxation defined -- 17.3. Relief from concurrent full tax liability -- 17.4. Relief from concurrent limited tax liability -- 17.5. Relief from concurrent full and limited tax liability -- 17.5.1. Deduction method -- 17.5.2. Exemption method -- 17.5.3. Credit method -- 17.5.4. UAE tax treaties -- Chapter 18: Anti-Abuse Provisions -- 18.1. Introduction -- 18.2. International developments -- 18.3. Tax evasion or avoidance -- 18.4. Anti-abuse provisions -- 18.4.1. Limitation on benefits -- 18.4.1.1. Publicly traded test -- 18.4.1.2. Ownership and base erosion test -- 18.4.1.3. Active business test -- 18.4.1.4. Derivative benefits test -- 18.4.1.5. Discretionary relief -- 18.4.2. Principal purpose test -- 18.5. Tax policy considerations -- Chapter 19: Non-Discrimination -- 19.1. Introduction -- 19.2. Scope of application -- 19.3. Unlawful discrimination -- 19.3.1. Discrimination on the grounds of nationality -- 19.3.2. Discrimination against businesses -- Chapter 20: Mutual Agreement Procedure. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 20.1. Introduction -- 20.2. Request by taxpayers -- 20.3. Request by competent authorities -- 20.4. Arbitration procedure -- Part 3: International Value Added Tax -- Chapter 21: VAT Framework -- 21.1. VAT framework -- Chapter 22: International Goods -- 22.1. Introduction -- 22.2. International imports -- 22.2.1. General principles -- 22.2.1.1. Scope -- 22.2.1.2. Registration requirements -- 22.2.1.3. Place of import -- 22.2.1.4. Taxable base -- 22.2.1.5. Date of import -- 22.2.2. Chargeable events -- 22.2.2.1. Point of entry -- 22.2.2.2. Import VAT deferral -- 22.2.3. Designated zones -- 22.2.3.1. Importation to a designated zone -- 22.2.3.2. Designated zone to mainland United Arab Emirates -- 22.2.3.3. Designated zone to VAT suspension -- 22.2.3.4. Consumption within a designated zone -- 22.2.3.5. Designated zone to designated zone -- 22.2.4. Suspension regimes -- 22.2.5. Exemptions -- 22.2.5.1. VAT exemptions and zero rating -- 22.2.5.2. Customs exemptions -- 22.2.5.3. Personal effects -- 22.2.5.4. Special needs -- 22.2.6. Re-importation -- 22.3. International exports -- 22.3.1. General principles -- 22.3.2. Designated zones -- 22.3.2.1. Mainland United Arab Emirates to designated zone -- 22.3.2.2. VAT suspension to designated zone -- 22.3.2.3. Designated zone to rest of the world -- 22.3.3. Suspension regimes -- 22.3.4. VAT refunds -- 22.3.4.1. Foreign businesses -- 22.3.4.2. Tourist visitors -- 22.3.4.3. Government bodies -- 22.4. Intra-GCC transactions -- 22.4.1. Introduction -- 22.4.2. Business-to-business (B2B) supplies -- 22.4.2.1. Without transport -- 22.4.2.2. With transport -- 22.4.3. Business-to-consumer (B2C) supplies (distance selling) -- 22.4.3.1. Without transport -- 22.4.3.2. With transport -- 22.4.4. Intra-GCC transfers (B2Me) -- 22.4.5. Consumer-to-consumer (C2C) and self-supplies by consumers (C2Me). |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Chapter 23: International Services -- 23.1. Introduction -- 23.2. Place-of-supply rules -- 23.2.1. General rules -- 23.2.1.1. Customer status -- 23.2.1.2. Place(s) of residence -- 23.2.2. Special rules -- 23.2.2.1. Leasing means of transport -- 23.2.2.2. International transportation -- 23.2.2.3. Real estate-related services -- 23.2.2.4. Wired and wireless telecommunication and electronic services -- 23.2.2.5. Restaurant, hotel and catering services -- 23.2.2.6. Cultural, artistic, sport, educational and recreational services -- 23.2.2.7. Transport of goods-related services -- 23.3. Designated zone services -- 23.4. Inbound services -- 23.4.1. Registered international suppliers -- 23.4.2. Non-registered international suppliers -- 23.5. Outbound services -- 23.5.1. Zero-rating -- 23.5.2. Qualifying conditions -- 23.5.2.1. Place of the customer -- 23.5.2.2. Nature of the services -- 23.5.3. VAT refunds -- 23.5.3.1. Foreign businesses -- 23.5.3.2. Government bodies -- 23.6. Intra-GCC transactions -- 23.6.1. Business-to-business (B2B) supplies -- 23.6.2. Business-to-consumer (B2C) supplies -- 23.6.3. Consumer-to-consumer (C2C) services -- Part 4: Base Erosion and Profit Shifting -- Chapter 24: International Framework -- 24.1. Introduction -- 24.2. BEPS Action Plan -- 24.3. Inclusive Framework on BEPS -- 24.4. Minimum standards -- 24.4.1. Harmful tax practices -- 24.4.2. Prevention of tax treaty abuse -- 24.4.3. Country-by-country reporting -- 24.4.4. Tax treaty dispute resolution -- Chapter 25: Country-by-Country Reporting -- 25.1. Introduction -- 25.2. Scope -- 25.2.1. UAE headquarters -- 25.2.2. Multinational enterprise groups -- 25.2.3. Consolidated revenue threshold -- 25.3. Entities -- 25.3.1. Ultimate parent entity -- 25.3.2. Surrogate parent entity -- 25.3.3. Reporting entity -- 25.3.4. Constituent entities -- 25.4. Reportable periods. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 25.5. Notifications. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | UAE International Tax provides an in-depth analysis of the taxation of international cross-border investments involving the United Arab Emirates. Whether the United Arab Emirates is the source or the destination of investments, both domestic and international laws are addressed in detail.The United Arab Emirates has been undergoing a fundamental tax transformation in recent years. Whilst it has successfully maintained its position as a tax-competitive jurisdiction, the country has recently introduced a number of indirect taxes. It has also managed to significantly enhance its tax treaty network, whilst respecting its international commitments with new base erosion and profit shifting measures, as well as new measures to enhance transparency and exchange of information. These have all had a significant effect on international cross-border investments.In addition to examining the United Arab Emirates' significant network of international tax treaties, UAE International Tax addresses the complex rules for the avoidance of treaty abuse, international VAT law, country-by-country reporting, economic substance regulations, beneficial ownership disclosures, financial account information and other recent developments.UAE International Tax was written in the context of the "Year of the Fiftieth", celebrating 50 years since the formation of the United Arab Emirates. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation-Law and legislation. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Scalia, Roberto. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Hull, Howard R. |
| Title | UAE International Tax |
| Place, publisher, and date of publication | Amsterdam : IBFD Publications USA, Incorporated,c2021 |
| International Standard Book Number | 9789087227357 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6805076">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6805076</a> |
| Public note | Click to View |
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