Passively earned interest income generated from bank deposits, dividend income received by merely holding shares in a company does not constitute consideration for a supply ...

A taxable person may receive payments in the nature of donations, grants and sponsorships from third parties including but not limited to employees, customers, suppliers ...

A supply of healthcare services may only be zero-rated if the recipient of the supply is also the person who receives the treatment. In this ...

VATP013 discusses transactions where a person incurs expenses and then recovers these expenses from another party, and sets out the criteria for determining if the recovery ...

Summary On 20 August 2019, the United Arab Emirates (UAE) Federal Tax Authority (FTA) issued value added tax (VAT) public clarification VATP015 on the transfer ...

Following the introduction of Value Added Tax (VAT) in the United Arab Emirates (UAE) on 1 January 2018, VAT became due on the import of ...