Tax

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The global economic crisis has placed greater importance on the need for strong corporate governance, internal auditing and risk management procedures. Corporate governance is a key factor in sustaining economic growth, and as conditions change, so too must risk management priorities. Thus, internal auditors should consider, firstly, whether...

Between the banking centres of Europe and East Asia lies a region of 42 countries, with a population of 2.2bn and a GDP of $2.5trn. This vast swathe of land, stretching from the western tip of North Africa to the eastern edge of South Asia, has until recently been without a major financial centre. Meanwhile, economic growth across the area,...

The federal government of the UAE has not promulgated any tax laws. Most of the individual emirates have issued corporate tax decrees, but, in practice, taxes are only imposed on oil- and gas-producing companies at rates set forth in their government concession agreements, and on branches of foreign banks at rates set out in specific tax decrees...

Chapter | Tax from The Report: Dubai 2014

This chapter contains a rundown of taxation in Dubai, with explanations of the situation regarding income tax, municipal and property tax, and tax treaties, among other topics. It also contains an analysis of the Dubai International Financial Centre.

This chapter contains a viewpoint from Mahmud Merali, Managing Partner, MERALI’s.

The sultanate’s economy continues to enjoy the benefits of petroleum wealth, which has provided budget surpluses in most years and served as a backbone for growth. However, planning is well under way for an era in which oil will not be the main economic driver, with the twin goals of diversification and creating an increased number of private sector jobs at the top of the government’s current agenda.

As Oman’s manufacturing sector develops, it will need to adopt new strategies to overcome challenges and gain a competitive edge. Oman’s economy has been dependent on oil and gas exploration and related industries for the past several decades. While this sector has attracted significant investment and provided for the modernisation of...

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