Exploring Corporate Tax Dynamics: The Case of the United Arab Emirates
Open Access
Author:
Rafie, Abdul Rahman
Area of Honors:
Accounting
Degree:
Bachelor of Science
Document Type:
Thesis
Thesis Supervisors:
Huilan Zhang, Thesis Supervisor Laura Rotunno, Thesis Honors Advisor Daniel James Kerch, Faculty Reader
Keywords:
UAE Corporate Tax Tax UAE Tax Avoidance Prediction Model
Abstract:
The introduction of a corporate tax system in The United Arab Emirates may have a lot of implications down the line; however, it is not the first tax introduced. The first being Value Added Tax (VAT). The thesis aims to explore the different aspects of the law, as well as measure the tax’s impact on the economy, tax avoidance strategies and potential revenue it will bring in to the country. Finally, the paper explores the similarities and differences of the U.A.E. corporate tax system with other developed country’s tax systems, namely The United States.
