Оглавление
Павел Игоревич Герасимов. Ultimate guide on GCC Taxation
SAUDI ARABIA
OVERVIEW
CORPORATE – TAXES ON CORPORATE INCOME
CORPORATE – CORPORATE RESIDENCE
PERMANENT ESTABLISHMENT (PE)
CORPORATE – OTHER TAXES
VALUE-ADDED TAX (VAT) AND EXCISE TAX
CUSTOMS DUTIES
PAYROLL TAXES
SOCIAL INSURANCE TAX
REAL ESTATE TRANSACTION TAX (RETT)
OTHER TAXES
CORPORATE – BRANCH INCOME
CORPORATE – INCOME DETERMINATION
INVENTORY VALUATION
CAPITAL GAINS
DIVIDEND INCOME
INTEREST INCOME
ROYALTY INCOME
IMPORTS AND SUPPLY CONTRACTS
FOREIGN INCOME
CORPORATE – DEDUCTIONS
DEPRECIATION
START-UP EXPENSES
LOAN CHARGES (INTEREST EXPENSES)
BAD DEBT
CHARITABLE CONTRIBUTIONS
ALLOCATIONS AND RESERVES
SCHOOL FEES
PENSION FUND
RESEARCH AND DEVELOPMENT (R&D)
FINES AND PENALTIES
TAXES
NON-DEDUCTIBLE EXPENSES
NET OPERATING LOSSES
PAYMENTS TO FOREIGN AFFILIATES
CORPORATE – GROUP TAXATION
TRANSFER PRICING
DOCUMENTATION REQUIREMENTS
THIN CAPITALISATION
CONTROLLED FOREIGN COMPANIES (CFCS)
INTRA-GROUP TRANSACTIONS RELIEF
CORPORATE – TAX CREDITS AND INCENTIVES
FOREIGN TAX CREDIT
INCENTIVES FOR INVESTMENT IN LESS-DEVELOPED REGIONS
CUSTOMS INCENTIVES
CORPORATE – WITHHOLDING TAXES
TAX TREATIES
THE GAZT’S VIEW ON VIRTUAL PE
CORPORATE – TAX ADMINISTRATION
TAXABLE PERIOD
TAX RETURNS
PAYMENT OF TAX
TAX AUDIT PROCESS
STATUTE OF LIMITATIONS
TOPICS OF FOCUS FOR TAX AUTHORITIES
CORPORATE – OTHER ISSUES
UNITED STATES (US) FOREIGN ACCOUNT TAX COMPLIANCE ACT (FATCA)
COMMON REPORTING STANDARD (CRS)
INDIVIDUAL – TAXES ON PERSONAL INCOME
INDIVIDUAL – RESIDENCE
INDIVIDUAL – OTHER TAXES
SOCIAL SECURITY CONTRIBUTIONS
CONSUMPTION TAXES
NET WEALTH/WORTH TAXES
INHERITANCE, ESTATE, AND GIFT TAXES
PROPERTY TAXES
UNITED ARAB EMIRATES
OVERVIEW
QUICK RATES AND DATES
CORPORATE – SIGNIFICANT DEVELOPMENTS
ECONOMIC SUBSTANCE REGULATIONS
CORPORATE – TAXES ON CORPORATE INCOME
CORPORATE – CORPORATE RESIDENCE
PERMANENT ESTABLISHMENT (PE)
CORPORATE – OTHER TAXES
VALUE-ADDED TAX (VAT)
CUSTOMS DUTIES
EXCISE TAXES
MUNICIPAL OR PROPERTY TAX
STAMP TAXES
PAYROLL TAXES
SOCIAL SECURITY CONTRIBUTIONS
HOTEL TAX AND TOURISM LEVIES
CORPORATE – BRANCH INCOME
CORPORATE – INCOME DETERMINATION
CORPORATE – DEDUCTIONS
CORPORATE – GROUP TAXATION
TRANSFER PRICING
CORPORATE – TAX CREDITS, INCENTIVES AND RELIEFS
FREE TRADE ZONES (FTZS)
CORPORATE – WITHHOLDING TAXES
TAX TREATY NETWORK
BASE EROSION AND PROFIT SHIFTING (BEPS)
ECONOMIC SUBSTANCE REGULATIONS
UNITED STATES (US) FOREIGN ACCOUNT TAX COMPLIANCE ACT (FATCA)
COMMON REPORTING STANDARD (CRS)
INDIVIDUAL – SIGNIFICANT DEVELOPMENTS
INDIVIDUAL – TAXES ON PERSONAL INCOME
ABSENCE OF TAXATION
LOCAL INCOME TAXES
INDIVIDUAL – RESIDENCE
SOCIAL SECURITY CONTRIBUTIONS
CAPITAL GAINS TAXES
CONSUMPTION TAXES
NET WEALTH/WORTH TAXES
INHERITANCE, ESTATE, AND GIFT TAXES
MUNICIPAL OR PROPERTY TAX
LUXURY TAXES
EXCISE TAXES
CUSTOMS DUTIES
HOTEL TAX AND TOURISM LEVIES
INDIVIDUAL – FOREIGN TAX RELIEF AND TAX TREATIES
FOREIGN TAX RELIEF
TAX TREATIES
INDIVIDUAL – OTHER ISSUES
EXCHANGE CONTROL
IMMIGRATION AND VISA RULES
UNITED STATES (US) FOREIGN ACCOUNT TAX COMPLIANCE ACT (FATCA)
COMMON REPORTING STANDARD (CRS)
OMAN
OVERVIEW
QUICK RATES AND DATES
CORPORATE – SIGNIFICANT DEVELOPMENTS
ECONOMIC STIMULUS PLAN (OMAN VISION 2040)
CORPORATE – TAXES ON CORPORATE INCOME
PETROLEUM INCOME TAX
LOCAL INCOME TAXES
VALUE-ADDED TAX (VAT)
CUSTOMS DUTY
EXCISE TAXES
PROPERTY TAXES
TOURISM TAX
STAMP DUTY / PROPERTY TRANSFER FEES
ENVIRONMENTAL TAXES
PAYROLL TAXES
SOCIAL SECURITY CONTRIBUTIONS
MUNICIPAL TAXES
CORPORATE – BRANCH INCOME
INVENTORY VALUATION
CAPITAL GAINS
DIVIDEND INCOME
INTEREST INCOME
RENT/ROYALTY INCOME
UNREALISED EXCHANGE GAINS/LOSSES
EXEMPT INCOME
FOREIGN INCOME
DEPRECIATION
GOODWILL
START-UP EXPENSES
INTEREST EXPENSES
BAD DEBTS AND OTHER CONTINGENCIES
CHARITABLE CONTRIBUTIONS
MEALS, ENTERTAINMENT, OFFICERS’ COMPENSATION, ETC
SOCIAL SECURITY PAYMENTS
PENSION PAYMENTS
ILLEGAL PAYMENTS
FINES AND PENALTIES
TAXES
OTHER SIGNIFICANT ITEMS/RESTRICTIONS ON ALLOWABLE EXPENSES
NET OPERATING LOSSES
PAYMENTS TO FOREIGN AFFILIATES
CORPORATE – GROUP TAXATION
TRANSFER PRICING
INTER-COMPANY PAYMENTS
THIN CAPITALISATION
CONTROLLED FOREIGN COMPANIES (CFCS)
CORPORATE – TAX CREDITS AND INCENTIVES
FOREIGN TAX CREDIT
EXEMPT ACTIVITIES
CORPORATE – WITHHOLDING TAXES
DOUBLE TAX TREATIES (DTTS)
CORPORATE – TAX ADMINISTRATION
TAXABLE PERIOD
TAX RETURNS
PAYMENT OF TAX
OBJECTIONS AND APPEALS
STATUTE OF LIMITATIONS
MAINTENANCE OF RECORDS
TOPICS OF FOCUS FOR TAX AUTHORITIES
INDIVIDUAL – RESIDENCE
INDIVIDUAL – OTHER TAXES
SOCIAL SECURITY CONTRIBUTIONS
CONSUMPTION TAXES
OTHER NON-INCOME TAXES
INDIVIDUAL – FOREIGN TAX RELIEF AND TAX TREATIES
FOREIGN TAX RELIEF
TAX TREATIES
QATAR
OVERVIEW
QUICK RATES AND DATES
CORPORATE – SIGNIFICANT DEVELOPMENTS
AMENDMENTS TO THE TAX LAW
SOCIAL AND SPORTS CONTRIBUTION FUND FOR LISTED ENTITIES
ECONOMIC SUBSTANCE REQUIREMENTS
NEW INCOME TAX LAW
CONTRACT NOTIFICATION
WITHHOLDING TAX (WHT)
TRANSFER PRICING REQUIREMENTS
UPDATES TO QATAR FINANCIAL CENTRE (QFC) TAX REGULATIONS
QATAR FREE ZONES
POTENTIAL IMPLEMENTATION. OF A VALUE-ADDED TAX (VAT)
CORPORATE – TAXES ON CORPORATE INCOME
LOCAL INCOME TAXES
CORPORATE – CORPORATE RESIDENCE
PERMANENT ESTABLISHMENT (PE)
CORPORATE – OTHER TAXES
VALUE-ADDED TAX (VAT)
CUSTOMS DUTIES
EXCISE TAXES
PROPERTY TAXES
TRANSFER TAXES
STAMP TAXES
PAYROLL TAXES
SOCIAL SECURITY CONTRIBUTIONS
CORPORATE – BRANCH INCOME
CORPORATE – INCOME DETERMINATION
INVENTORY VALUATION
CAPITAL GAINS
DIVIDEND INCOME
INTEREST INCOME
ROYALTY INCOME
FOREIGN INCOME
CORPORATE – DEDUCTIONS
DEPRECIATION
GOODWILL
INTEREST EXPENSES
BAD DEBT
CHARITABLE CONTRIBUTIONS
FINES AND PENALTIES
TAXES
OTHER SIGNIFICANT ITEMS
NET OPERATING LOSSES
ALLOCATIONS OF OVERHEAD COSTS TO BRANCHES
CORPORATE – GROUP TAXATION
TRANSFER PRICING
COUNTRY-BY-COUNTRY REPORTING (CBCR) MULTILATERAL COMPETENT AUTHORITY AGREEMENT (MCAA)
THIN CAPITALISATION
CONTROLLED FOREIGN COMPANIES (CFCS)
CORPORATE – TAX CREDITS AND INCENTIVES
FOREIGN TAX CREDIT
OTHER TAX EXEMPTIONS
CORPORATE – WITHHOLDING TAXES
RETENTION SYSTEM
TAX TREATIES
CORPORATE – TAX ADMINISTRATION
DHAREEBA REGISTRATION AND IMPLEMENTATION
TAXABLE PERIOD
TAX RETURNS
PAYMENT OF TAX
OBJECTION AND APPEALS PROCESS
ACCOUNTING AND AUDIT REQUIREMENTS
ANTI-AVOIDANCE PROVISION
TOPICS OF FOCUS FOR THE GTA
CORPORATE – OTHER ISSUES
ECONOMIC SUBSTANCE REQUIREMENTS
THE QATAR FINANCIAL CENTRE (QFC)
FOREIGN ACCOUNT TAX COMPLIANCE ACT (FATCA)
COMMON REPORTING STANDARD (CRS)
INDIVIDUAL – SIGNIFICANT DEVELOPMENTS
WAGE PROTECTION SYSTEM
INDIVIDUAL – TAXES ON PERSONAL INCOME
INDIVIDUAL – RESIDENCE
INDIVIDUAL – OTHER TAXES
SOCIAL SECURITY CONTRIBUTIONS
CONSUMPTION TAXES
NET WEALTH/WORTH TAXES
INHERITANCE, ESTATE, AND GIFT TAXES
PROPERTY TAXES
LUXURY AND EXCISE TAXES
CUSTOMS DUTIES
INDIVIDUAL – INCOME DETERMINATION
EMPLOYMENT INCOME
BUSINESS INCOME
CAPITAL GAINS
DIVIDEND INCOME
INTEREST INCOME
RENTAL INCOME
BAHRAIN
OVERVIEW
QUICK RATES AND DATES
CORPORATE – SIGNIFICANT DEVELOPMENTS
CORPORATE – TAXES ON CORPORATE INCOME
CORPORATE – CORPORATE RESIDENCE
CORPORATE – OTHER TAXES
CUSTOMS DUTY
STAMP DUTY
REGISTRATION AND LICENCE FEES
PAYROLL TAXES
SOCIAL SECURITY CONTRIBUTIONS
MUNICIPALITY TAXES
CORPORATE – BRANCH INCOME
CORPORATE – INCOME DETERMINATION
CORPORATE – DEDUCTIONS
DEPRECIATION AND DEPLETION
TAXES
NET OPERATING LOSSES
PAYMENTS TO FOREIGN AFFILIATES
CORPORATE – GROUP TAXATION
CORPORATE – TAX CREDITS AND INCENTIVES
CORPORATE – WITHHOLDING TAXES
TAX TREATIES
CORPORATE – TAX ADMINISTRATION
TAXABLE PERIOD
TAX RETURNS
PAYMENT OF TAX
STATUTE OF LIMITATIONS
CORPORATE – OTHER ISSUES
ECONOMIC SUBSTANCE
UNITED STATES (US) FOREIGN ACCOUNT TAX COMPLIANCE ACT (FATCA) INTERGOVERNMENTAL AGREEMENT (IGA)
COMMON REPORTING STANDARD (CRS)
INDIVIDUAL – SIGNIFICANT DEVELOPMENTS
INDIVIDUAL – TAXES ON PERSONAL INCOME
INDIVIDUAL – RESIDENCE
INDIVIDUAL – OTHER TAXES
SOCIAL SECURITY CONTRIBUTIONS
CONSUMPTION TAXES
NET WEALTH/WORTH TAXES
LOCAL TAXES
INDIVIDUAL – INCOME DETERMINATION
EMPLOYMENT INCOME
CAPITAL GAINS AND INVESTMENT INCOME
KUWAIT
OVERVIEW
QUICK RATES AND DATES
CORPORATE – TAXES ON CORPORATE INCOME
ZAKAT
CONTRIBUTION TO THE KUWAIT FOUNDATION FOR THE ADVANCEMENT OF SCIENCES (KFAS)
CORPORATE – CORPORATE RESIDENCE
PERMANENT ESTABLISHMENT (PE)
CORPORATE – OTHER TAXES
VALUE-ADDED TAX (VAT)
CUSTOMS TARIFFS
EXCISE TAXES
PROPERTY TAXES
TRANSFER TAXES
PAYROLL TAXES
SOCIAL SECURITY CONTRIBUTIONS
NATIONAL LABOUR SUPPORT TAX (NLST)
CORPORATE – BRANCH INCOME
CORPORATE – INCOME DETERMINATION
INVENTORY VALUATION
CAPITAL GAINS
DIVIDEND INCOME
INTEREST INCOME
ROYALTY INCOME
FOREIGN CURRENCY EXCHANGE RATES AND RELATED PROFITS AND LOSSES
EXEMPT INCOME
FOREIGN INCOME
CORPORATE – DEDUCTIONS
DEPRECIATION
GOODWILL
START-UP EXPENSES
INTEREST EXPENSES
BAD DEBT
CHARITABLE CONTRIBUTIONS
FINES AND PENALTIES
TAXES
SUBCONTRACT COSTS
NET OPERATING LOSSES
HEAD OFFICE EXPENSES/PAYMENTS TO FOREIGN AFFILIATES
CORPORATE – GROUP TAXATION
TRANSFER PRICING
THIN CAPITALISATION
CONTROLLED FOREIGN COMPANIES (CFCS)
CORPORATE – TAX CREDITS AND INCENTIVES
LEASING AND INVESTMENT COMPANIES LAW NO. 12 OF 1998
FOREIGN DIRECT INVESTMENT. LAW NO. 116 OF 2013 (FDI LAW)
KUWAIT FREE TRADE ZONE (KFTZ)
CIRCULAR NO. 50 OF 2002
BUILD, OPERATE, AND TRANSFER (BOT)
FOREIGN TAX CREDIT
CORPORATE – WITHHOLDING TAXES
TAX TREATIES
CORPORATE – TAX ADMINISTRATION
CORPORATE – OTHER ISSUES
UNITED STATES (US) FOREIGN ACCOUNT TAX COMPLIANCE ACT (FATCA)
THE COMMON REPORTING STANDARD (CRS)
INDIVIDUAL – OTHER TAXES
SOCIAL SECURITY CONTRIBUTIONS
INDIVIDUAL – FOREIGN TAX RELIEF AND TAX TREATIES
FOREIGN TAX RELIEF
TAX TREATIES
