Bank Interest and Dividends
Passively earned interest income generated from bank deposits, dividend income received by merely holding shares in a company does not […]
Donations, Grants and Sponsorships
A taxable person may receive payments in the nature of donations, grants and sponsorships from third parties including but not
Business-to-Business Supplies of Healthcare Services
A supply of healthcare services may only be zero-rated if the recipient of the supply is also the person who
Disbursements & Reimbursements
VATP013 discusses transactions where a person incurs expenses and then recovers these expenses from another party, and sets out the criteria
Transfer Of business as Going Concern (TOGC)
Summary On 20 August 2019, the United Arab Emirates (UAE) Federal Tax Authority (FTA) issued value added tax (VAT) public
Import of Goods / Services
Following the introduction of Value Added Tax (VAT) in the United Arab Emirates (UAE) on 1 January 2018, VAT became