Bharat’s Guide to UAE Corporate Tax By CA Avinash Gupta – 4th Edition 2026.

Main Description / Overview

Undeniably, this book makes complex UAE corporate tax very clear. For instance, the author explains the strict rules for natural persons easily.

Consequently, readers easily grasp the exact statutory modes of computing taxable income. Ultimately, it logically divides the subject into foundational tax concepts and practical assessments.

Furthermore, it covers everything from transfer pricing regulations to general anti-abuse rules. Therefore, it acts as an essential daily reference tool for international tax consultants.

Target Audience

Clearly, this book serves international chartered accountants and corporate advisors directly. Therefore, it gives direct help to these specific users.

• First, it supports tax consultants handling complex free zone businesses.

• Second, it helps multinational corporations understanding global tax treaties.

• Third, it guides business owners wanting clear rules on corporate tax exemptions.

Key Features of the 4th Edition

Significantly, CA Avinash Gupta updated this comprehensive guide for the year 2026. As a result, it offers several highly useful tools for tax professionals.

• First, it integrates the latest General Anti-Abuse Rule (GAAR) guidelines perfectly.

• Furthermore, it includes comprehensive analyses of advanced pricing agreements.

• Specifically, it provides clear discussion points on business restructuring and transitional rules.

• Moreover, it explains the complex taxation of family foundations clearly.

• Additionally, it uses simple language to explain international tax treaties and DTAA.

Detailed Chapter Breakdown

Structurally, the book covers all major taxation topics across fifteen detailed chapters. Initially, it maps the entire framework of the new UAE corporate tax law perfectly.

• First, it clearly explains the core chargeability and corporate tax rates.

• Next, it fully details the exact rules for computing taxable income and claiming deductions.

• Furthermore, it perfectly outlines the procedures for handling tax assessments and strict penalties.

• Moreover, it tackles the complex regulations regarding free zone persons and transfer pricing.

• Finally, it details the complete list of free zones inside the UAE through a special schedule.

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