Corporate Tax Rules For Accountants: Year-end adjustments and Transitional Provisions скачать в хорошем качестве

Corporate Tax Rules For Accountants: Year-end adjustments and Transitional Provisions

Following topics are discussed in this webinar as part of educating accountants to keep in mind the year end Corporate Tax rules applicable for businesses... Corporate Tax Rules: Year-end adjustments and Transitional Provisions UAE Corporate Structure Taxable Person (Who?) Imposition of Tax and Tax Rate Implementation Date of Corporate Tax Specific provisions of CT relevant for books of accounts Exempt Income Deductions - General Rule Non Deductible Expenses Interest Deduction Limitations Rules Entertainment Expenditure - Deduction Types of Related Party Transactions CT Transitional Provisions and Adjustments in Books of Accounts Transition Rules General Anti-Abusive Rules (GAAR) Ministerial Decision no. 120- Adjustments under Transition Rules Adjustments under Transition Rules – Option 1 (Valuation Method) Adjustments under Transition Rules – Option 2 (Time apportionment method) CT Provisions Relevant for Year-End procedures Key action points before the commencement of the first Tax Period-Accounting Key action points before the commencement of the first Tax Period-Record Keeping & Others Key action points before the commencement of the first Tax Period-Assessing Future Actions Registration CT Returns UAE Corporate Tax Computation Template Accounting Record keeping & Auditing Accounting Record keeping required- Corporate Tax Ministerial Decision no. 114- Accounting Standards and Method of - Accounting for Corporate Tax Law Chart of Accounts- Changes Inventory Counting and Valuation Safeguarding Assets - Fixed Asset Register Maintenance The year-end closure Q & A Spectrum Auditing is a Dubai, UAE based auditing, assurance, tax, accounting and consulting firm with offices in India and Oman and partners across the world. Visit: www.spectrumaccounts.com #spectrum #spectrumauditing #spectrumaccounting #dubai #UAE #CorproateTax #UAECorporateTax #Webinar #Accountants