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From the
CHAIRMAN
Dear Esteemed Members,
I am delighted to present the third edition of our monthly tax updates newsletter. Building on the
success of our previous issues, we continue our commitment to providing you with the most relevant
and timely updates in corporate tax and VAT in the UAE.
In this edition, we delve into several key topics that are crucial for staying informed in the ever-evolving
tax landscape. Our articles include:
• VAT Public Clarification on Manpower vs. Visa Facilitation Services: Understanding the
nuances between these services and their VAT implications.
• Attributing Profits to a UAE Permanent Establishment: Insightful analysis on how profits
are attributed to permanent establishments within the UAE.
• FEMA FAQs - Gift of Shares of Indian Company between Residents and Non-residents:
Clarifications on the regulations and processes involved.
These articles, contributed by our editorial team and esteemed members, reflect the depth of expertise
within our community and underscore our commitment to fostering a collaborative environment for
sharing knowledge and best practices.
As we continue to navigate the complexities of tax regulations, our goal remains to equip you with the
tools and information necessary for confident decision-making. Staying updated is paramount, and
through this newsletter, we aim to support your professional growth and enhance your understanding
of the tax landscape.
We encourage you to actively engage with this publication by sharing your feedback and contributing
articles. Your insights are invaluable and play a crucial role in enriching our collective knowledge.
Detailed guidelines for article submissions and feedback are enclosed, and we look forward to your
active participation.
Thank you for your continued support and enthusiasm for the ICAI (Dubai) Chapter. Together, we can
make this newsletter a cornerstone of knowledge and a valuable resource for all our members.
Warm regards,
CA Rajesh Somani
Chairman
ICAI (Dubai) Chapter NPIO
4 www.icaidubai.org
UA E TAX U PDAT E NEWSLET TER ISSUE 03 - June 2024