Substance and Value Creation: Important pillars of the UAE CT Regime

Substance and Value Creation: Important pillars of the UAE CT Regime

The Organization for Economic Co-operation and Development (OECD) has played a key role over the last decade or so with the introduction of key tax policies and proposals, which have helped in shaping the global tax regime.

The OECD’s Inclusive Framework for Base Erosion and Profit Shifting (BEPS) has evolved and introduced certain key proposals recently to address tax avoidance, tackle challenges associated with the digitalization of the economy, and ensure consistency of the international tax rules with the introduction of BEPS Pillar 1 and Pillar 2 amongst the many tax proposals introduced.

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