In this course, we aim to enhance both your theoretical and practical skills by diving deep into the various Articles of Federal Decree Law 47 of 2022, which took effect on June 1, 2023. We have selected practical examples to help you understand the theory in more detail.

This course content is updated with all relevant developments, Cabinet and Ministerial Decisions, and FTA Guides issued up to 31st March 2025, ensuring you stay fully compliant and informed with the latest UAE Corporate Tax regulations.

**Module A**: We will cover an overview of corporate tax in the UAE, the rationale behind its introduction, the BEPS action points, and exemptions from corporate tax.

**Module B**: This module will focus on the impact of tax in Free Zones, including various designated and non-designated free zones, qualifying and non-qualifying activities, and industry-specific analyses (such as shipping, manufacturing, and insurance companies). We will also include practical examples, including cross-border transactions.

**Module C**: We will delve into transfer pricing, exploring various methods with practical examples, related parties, connected persons, Double Taxation Avoidance Agreements (DTAAs), and compliance with transfer pricing regulations.

**Module D**: This module will address legal and administrative aspects, including registration, deregistration, tax groups, qualifying groups, connected persons, set-off of losses, and the carry-forward of losses.

**Module E**: We will discuss miscellaneous topics such as administrative penalties and tax audits.

In every module, we have included questions for you to answer to enhance your understanding of the subject and Final Assessment Test to further support your learning.