Individuals

2 articles available

Jonathan Schwarz (Temple Tax Chambers; King’s College London)

January 7, 2025

Art 23 of the OECD and UN Model treaties are seldom exactly followed in state treaty practice. More often, the basic principles of relief by credit or exemption in arts 23A and B are tailored to meet…

Thomas Vanhee (Aurifer) , Varun Chablani (Aurifer) , Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)

CIT in the UAE: The PE Clause for Individuals

April 21, 2023

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…

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