Double Tax Treaties of the UAE
Over the past few years, the United Arab Emirates' (UAE) tax system has undergone a major shift, despite continuing to be a tax competitive jurisdiction. With new base erosion and profit shifting procedures as well as new steps to improve openness and transparency', adopted by the UAE in a...
محفوظ في:
| المؤلف الرئيسي: | |
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| منشور في: |
2023
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| الوصول للمادة أونلاين: | https://depot.sorbonne.ae/handle/20.500.12458/1664 |
| الوسوم: |
إضافة وسم
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| الملخص: | Over the past few years, the United Arab Emirates' (UAE) tax system has undergone a major shift, despite continuing to be a tax competitive jurisdiction. With new base erosion and profit shifting procedures as well as new steps to improve openness and transparency', adopted by the UAE in accordance with the suggestions of the Organization of Economic Cooperation and Development (OECD), the UAE has been able to dramatically improve its network of double tax agreements while adhering to its international obligations. This had a major impact on global cross-border investment by and into the UAE. As developed in this thesis, the UAE's double tax treaty network plays a major role in strengthening the country's ties with the international community. |
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