Professional Services
Valuation of Optionally Convertible Debt Instruments
Convertible securities emerged during the nineteenth century in the U.S. This was during a period in which securing capital in a swiftly expanding nation posed…
IFRS vs ASC: Valuation Perspective
This article aims to highlight the key valuation triggers that stem from the application of various International Financial Reporting Standards (IFRS) and outline the valuation-specific…
UAE Corporate Tax Regime: Impact on Free Zone Entities
The UAE Corporate Tax Law (CT Law) is effective for any financial year beginning on or after 1 June 2023 (i.e., for a company following…
How Holding Companies Could Hold Ground under UAE Corporate Tax
The UAE has long been known for its business-friendly environment, characterized by a lack of corporate and personal tax. However, the UAE’s Federal Tax Authority…
TP Guide 2023 – A Disquisition to UAE TP Rules
The UAE Ministry of Finance (MoF) issued the first-ever Transfer Pricing Guide (TPG) on October 2023 to provide general guidance on the Transfer Pricing regime.…
The Role of Technology in the Changing Landscape of Risk Management
In this ever-evolving landscape of risk management, there are a lot of uncertainties and challenges. This is why technology becomes important, as it plays a…
Taxability on Benefits and Perquisites – Impact on Food Processing Sector
Background and Legislative Intent Section 28(iv) of the Income-tax Act, 1961 (the Act) was introduced in the Finance Act, 1964 to tax the value of…
Corporate Tax Registration of Juridical Persons
The UAE’s Federal Tax Authority (FTA) recently released a guide in August 2023 that will help navigate the Corporate Tax Registration of juridical persons. This…
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