Stefano Menotti

Stefano Menotti

FTA - Federal Tax Authority CT - Corporate Tax CTL - Federal Decree-Law 47 of 2022 – the Corporate Tax Law CTG - Corporation Tax Guide published by FTA...

Stefano Menotti

Disclaimer: The official sources of information on Federal Taxes in the UAE are the Ministry of Finance and the Federal Tax Authority. The present article is n...

Stefano Menotti

1 - Introduction When a motor vehicle is available for the use of an employee, manager, or shareholder beyond working hours, it is considered as partially used...

Stefano Menotti

Introduction On 30 April 2019, the Economic Substance Regulation (ESR)[1] was introduced in the UAE to align the country with the global standards to prev...