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The latest addition to our series of brief insights into the workings of the UK and supranational bodies reviewing the taxation of digitalisation of business

31 January 2022

An FAQs document states that "All activities undertaken by a legal entity will be deemed 'business activities' and hence be within the scope of UAE CT". It will apply to all UAE businesses and commercial activities alike, except for the extraction of natural resources, which will remain subject to Emirate level corporate taxation

The CT rates are to be:

Optimism for the US GILTI regime