UAE CORPORATE TAX LAW & PRACTICE BY NIRAV SHAH -Taxman publication-Updated July 2026

Law & Practice Relating to UAE Corporate Tax is an article-by-article commentary on the UAE Corporate Tax regime under Federal Decree-Law No. 47 of 2022 (as amended by Federal Decree-Law No. 60 of 2023), bound together with the complete body of subsidiary legislation that gives it effect. It is built on two layers: an interpretive commentary that takes each Article in turn—analysing its scope, conditions and consequences through worked examples, decision-tree flowcharts and end-to-end multi-entity scenarios—and a consolidated compendium that reproduces the principal Decree-Laws and the full suite of implementing Cabinet, FTA and Ministerial Decisions in full text. Throughout, it incorporates the FTA’s own Corporate Tax Guides and reads the domestic rules in their international context—including permanent establishment, transfer pricing, foreign tax credits, treaty interaction, and the Pillar Two top-up tax. It serves as a single working reference that carries the reader from a concept to the controlling Article to the implementing decision, all within the volume.