2. The UAE in International Business Structures: Which Functional Companies Are Used and How They Work from a Tax Perspective:
Holding companies: taxation of dividends and capital gains, distributable dividends, network of tax treaties, interaction with other countries; advantages of holding companies in free trade zones (FTZ)
Financing companies: taxation of interest income, benefits of FTZs, interest deductibility and thin capitalization rules
Trading companies: VAT and corporate tax benefits, benefits of FTZs
Management companies: tax benefits, conditions for income exemption from corporate tax
IT companies: conditions for applying the 0% tax rate, VAT implications
Potential VAT losses in operational structures, reverse-charge VAT, and how to avoid losing VAT
3. The UAE for Personal Assets:
UAE Foundations: tax principles and how they are used to structure asset ownership
Personal tax residency requirements and benefits
4. Business Structuring Using Companies in Free Trade Zones
5. Corporate Tax Benefits and Exemptions
6. Practical Examples and Answers to Participants’ Questions