United Arab Emirates

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

Permanent Establishment: Welcome to the Hotel California*

September 16, 2025

The Indian Supreme Court has again expressed its views on the meaning of PE in the context of franchise arrangements for the operation of hotels in India under a well known brand. It also reflects a…

Thomas Vanhee, 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…

Thomas Vanhee, 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 Companies

April 20, 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…

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

Multilateral Negotiation of Bilateral Treaties

February 21, 2017

Tax treaty negotiators in 100 countries will be tied up over the next few months with the challenge to evaluate their positions on the BEPS Multilateral Convention (BEPS Convention) with a view to…