By Rajat Mohan, 3TP 2020

Synopsis

The United Arab Emirates has undergone a significant fiscal transformation in recent years with the introduction of Value Added Tax in 2018 and Corporate Tax in 2023. These reforms represent an important step in the UAE’s strategy to diversify government revenues, strengthen fiscal sustainability, and align with international economic and regulatory standards while maintaining the country’s reputation as one of the world’s most attractive destinations for business and investment.

This book aims to provide a clear, structured, and practical overview of the UAE’s emerging tax framework, focusing on the two central pillars of the system—VAT and Corporate Tax. While explaining the legal provisions governing these taxes, the book also highlights their strategic implications for businesses, investors, and decision-makers operating in the UAE.

The intended audience includes business leaders, corporate executives, investors, policymakers, advisors, and professionals who require a practical understanding of how the UAE tax regime influences corporate structuring, cross-border transactions, compliance obligations, and long-term business strategy.

By presenting the law in a structured and accessible manner, the book seeks to contribute to a broader understanding of the UAE’s evolving tax landscape and its role in supporting the country’s long-term economic vision.

About the Author

Rajat Mohan is a Chartered Accountant and an alumnus of IIM Ahmedabad, and a Partner at AMRG Global. AMRG Global is a premier tax consulting and advisory firm operating across the Middle East and North India. Rajat specialises in tax litigation, indirect taxation, and strategic tax advisory for multinational and domestic enterprises.

Under his leadership, AMRG has received global recognition from International Tax Review (ITR World Tax), with consistent “Highly Regarded” rankings in Indirect Tax and Corporate Tax. The firm has been shortlisted in multiple categories at the ITR World Tax Awards over the years. Rajat has also been individually recognized as a “Highly Regarded” tax professional for the years 2025 and 2026.

Rajat is a recognized thought leader whose insights are regularly featured in leading publications such as the Economic Times, Business Standard, and Bloomberg. He is a prolific author on tax matters for publishers including Thomson Reuters, Taxsutra, and Wolters Kluwer, and a sought-after speaker at industry forums.

He has actively contributed to the taxation ecosystem as a member of various industry bodies at the national & international levels.