The Judicial Committee of the Privy Council (the highest appeal court for a number of Commonwealth countries) ruled last month that payment rapid payment of dividends by a Trinidadian company …
"When I use a word," Humpty Dumpty said in rather a scornful tone, " it means just what I choose it to mean, neither more nor less." (Lewis Carroll, Alice through the Looking Glass)
Prior to the OECD…
Corporate Taxation (CT)
Federal Decree No. 47 of 2022 (UAE CT Law)
Federal Tax Authority (FTA)
Ministry of Finance (MoF)
OECD MC Convention (OECD MC)
Permanent Establishment (PE)
United Arab Emirates…
Should services performed by a member of a board of directors towards the company of which s/he is a member be subject to VAT? This is a question that keeps many VAT legislators, authorities, and…
