Law & Practice Relating to UAE Corporate Tax (3rd Edition, 2026)

Law & Practice Relating to UAE Corporate Tax (3rd Edition, 2026) by Nirav Shah is a definitive and practical commentary on the United Arab Emirates Corporate Tax framework. Updated to incorporate the latest amendments under Federal Decree-Law No. 47 of 2022, as modified by Federal Decree-Law No. 60 of 2023, this edition offers a complete understanding of the legal and practical aspects of corporate taxation in the UAE.The book presents an article-wise analysis of the legislation, accompanied by detailed explanations of Cabinet and Ministerial Decisions, making complex tax provisions easy to understand. It extensively covers taxable persons, computation of taxable income, exemptions, Free Zone taxation, withholding tax rates under UAE tax treaties, transfer pricing principles, compliance requirements, and administrative procedures.To enhance practical understanding, the book includes real-life case studies, illustrations, flowcharts, and practical examples that simplify tax planning and compliance. Its structured approach enables readers to interpret legislative provisions accurately while understanding their real-world application.Ideal for chartered accountants, tax consultants, corporate legal advisors, finance professionals, multinational enterprises, business owners, academicians, and students, this book serves as a reliable reference for navigating UAE Corporate Tax law. Whether for professional practice, compliance, advisory work, or academic study, it provides authoritative guidance on one of the region’s most significant tax reforms.