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The views / opinion published in the newsletter is person view / opinion of the writer and The Insti-
tute of Chartered Accountants of India (Dubai) Chapter and/or Executive Committee members and/or
coordinators of Tax and Compliance Focus Group (hereafter referred jointly or severally as “Chapter”)
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Reader’s to apply their best judgment in the best interest of their deeds and needs. Views / information /
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here in. Readers if do so, should apply the same at their own risk and responsibilities.
The views expressed in this journal are of the individual writer. Ministry of Finance and/or Federal Tax
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While every effort has been made to keep the information cited in this journal error free, author and/or
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Editorial Team
Team Focus
Malvika | Manoj | Amit CONCEPT & DESIGN PRODUCTION
Mathews Sebastian Cajetan Pereira
2 TAX JOURNAL 2020 The Institute of Chartered Accountants of India (Dubai) Chapter NPIO