Study Mode
Instant feedback & explanations
See the answer and explanation after each choice.
Taxation
UAE Corporate Tax — ICAI Exam Preparation
Independent preparation for the ICAI Certificate Course on UAE Corporate Tax assessment, covering corporate tax, international taxation and transfer pricing.
375 Practice Questions Detailed Study Notes Realistic mock exams
Course syllabus information reviewed for 2026.
Exactly what is included
- 375 practice questions across 5 mock exams · unlimited retakes
- Focus Learn · key areas, pitfalls, exam traps & key numbers
- Flashcards · fun, fast and effective recall
- Searchable tax reference with 30 formula families and 45 worked examples
- AI Analyzer & Mentor · pinpoints your weak areas
- Study Mode Exams · learn while you train
- AI Chat trained specifically for this exam
- Teaching grounded in retained ICAI sources, with identified official tax updates and original practice questions.
Listen to your workbook
See how the reader follows each word, then upload your own English PDF to try the start of Chapter 1 free.
Try a short sampleEnglish · Athena
Understanding a bond
Tap a word to hear it. The highlight follows the audio.
Listen to the sample
Current offer: Workbook Reader included free · $39 Save $39
Get Reader with this course during the offer and keep it after the offer ends. See how Workbook Reader works →
Syllabus
Module 1: Day 1, Session 1: Background and rationale of introducing CT in UAE
Topics from the retained ICAI course syllabus.
- • Background and rationale of introducing CT in UAE
- • Basis of Taxation - Source and Residence Rules - Double Taxation
- • Important Definitions
- • Income Taxable and Exempt
- • Persons subject to Corporate Tax
- • Deductible & Allowable Expense
- • Limitations
- • Taxable income, Losses
- • Rate of Corporate tax
- • Taxable Year
- • Manner of payment of tax and filing of tax return
Module 2: Day 1, Session 2: Basis of taxation (resident vs non-resident)
Topics from the retained ICAI course syllabus.
- • Basis of taxation (resident vs non-resident)
- • Legal persons/Juridical person
- • Natural persons engaged in business/commercial activity in UAE
- • Residential status and its relevance
- • Worldwide taxation in case of Legal persons incorporated in UAE and Foreign entities with PoEM in UAE
- • What is the Place of Effective Management (PoEM)
- • Territorial taxation of Natural persons
- • Meaning of UAE sourced income
- • Art. 4 of OECD MC (Resident)
Module 3: Day 2, Session 1: Persons not covered by UAE CT
Topics from the retained ICAI course syllabus.
- • Persons not covered by UAE CT
- • Exempt persons
- • Private or family trust holding
- • Investment funds and conditions for their exemption
- • Investment Manager Exemption
- • Fiscally transparent vs Separate entity approaches to partnerships
- • Possibilities of double non-taxation - OECD Action Plan
- • Approach under UAE CT
- • Potential challenges
Module 4: Day 2, Session 2: Concept of PE under Art. 5 of OECD MC and international context
Topics from the retained ICAI course syllabus.
- • Concept of PE under Art. 5 of OECD MC and international context
- • Fixed Place PE and Agency PE
- • Installation PE and Service PE
- • PE of Free Zone persons in Mainland - implications
- • Taxation of PEs - attribution
- • Taxation of NRs and Income from PE
- • Article 7 of OECD MC
Module 5: Day 3, Session 1: Qualifying Free Zone person
Topics from the retained ICAI course syllabus.
- • Qualifying Free Zone person
- • Taxation Rules of Free Zone persons
- • Conditions to Qualify as Free Zone person
- • Qualifying Income vs Non-qualifying Income
- • Qualifying Activities vs Non-qualifying/excluded activities
- • De minimis requirements
- • Transaction between Free Zone Person and its group company in Mainland UAE
- • Impact of Losing QFZP status
Module 6: Day 3, Session 2: Categories of Exempt Income
Topics from the retained ICAI course syllabus.
- • Categories of Exempt Income
- • Dividend and Profit Distribution
- • Participation Exemption and applicability
- • Foreign PE Exemption
- • Non-Resident person operating certain business
- • OECD approach towards thin-capitalization norms
- • Fixed ratio rule and Group ratio rule
- • Thin-capitalization: Interest expense capping
- • General Interest Deduction Limitation Rule
- • Specific Interest Deduction Limitation Rule
- • Intra-group borrowing and need for valid commercial reasons
- • Safe-harbor protection
Module 7: Day 4, Session 1: Tax Group and Conditions
Topics from the retained ICAI course syllabus.
- • Tax Group and Conditions
- • Addition/Leaving Group
- • Taxable Income of a Tax Group
- • Tax exemption/deferral for inter-company transfer of assets or liabilities
Module 8: Day 4, Session 2: Tax neutrality - International experience
Topics from the retained ICAI course syllabus.
- • Tax neutrality - International experience
- • Tax exemption/deferral for transfer of business under share swap
- • Cross-border corporate reorganizations
- • Tax Loss Relief
- • Meaning and mechanism of carry forward of tax losses
- • Change in shareholding
- • Transfer of Tax Loss
- • Losses that cannot be carried forward
Module 9: Day 5, Session 1: General Rules for Determining Taxable Income
Topics from the retained ICAI course syllabus.
- • General Rules for Determining Taxable Income
- • Method of Accounting
- • Accounting standards and calculation of accounting profits or losses
- • Adjustment for exemptions and disallowances
- • Unrealized gains/losses - Capital vs Revenue items
- • Computation of Income
Module 10: Day 5, Session 2: Deductible Expenditure other than Interest
Topics from the retained ICAI course syllabus.
- • Deductible Expenditure other than Interest
- • Allowable Expenditure
- • Entertainment Expenses
- • Non-Deductible Expenditure
- • Small Business Relief
- • Transfer within the Qualifying Group
- • Business Restructuring Relief
Module 11: Day 6, Session 1: Calculation of Corporate Tax Payable
Topics from the retained ICAI course syllabus.
- • Calculation of Corporate Tax Payable
- • Withholding Tax/Foreign Tax Credits
- • Payment and Refund of Corporate Tax
- • Tax Registration and deregistration
- • Tax Returns & Clarifications
- • Record Keeping
- • Violations and Penalties
- • Assessment
- • Exemption vs Credit Method
- • Foreign Branch Profit exemption
- • Foreign Tax Credit - concept and computation under DTAAs
Module 12: Day 6, Session 2: Anti Abuse Rules
Topics from the retained ICAI course syllabus.
- • Anti Abuse Rules
- • Transitional Rules
- • Closing Provisions
Module 13: Day 7, Session 1: Model Tax Conventions on Double Tax Avoidance - introduction of Articles
Topics from the retained ICAI course syllabus.
- • Model Tax Conventions on Double Tax Avoidance - introduction of Articles
- • Article 12 - Royalties and Fees for Technical Services
- • Article 10 - Dividend
- • Article 11 - Interest
Module 14: Day 7, Session 2: Article 6 - Income from Immovable Property
Topics from the retained ICAI course syllabus.
- • Article 6 - Income from Immovable Property
- • Article 13 - Capital Gains
Module 15: Day 8, Session 1: Introduction to BEPS and its Action Plans
Topics from the retained ICAI course syllabus.
- • Introduction to BEPS and its Action Plans
- • Treaty Abuse and Treaty shopping
- • Reading DTAAs with the MLI and relevance of synthesized text
- • OECD and G20 Inclusive Framework on BEPS
Module 16: Day 8, Session 2: BEPS 2.0 - Pillar 1 and Pillar 2
Topics from the retained ICAI course syllabus.
- • BEPS 2.0 - Pillar 1 and Pillar 2
- • Global minimum effective tax rate - Pillar 2 of BEPS 2.0
Module 17: Day 9, Session 1: Scope of UAE Transfer Pricing Regulations
Topics from the retained ICAI course syllabus.
- • Scope of UAE Transfer Pricing Regulations
- • Arm's Length Principle
- • Related Parties and Control
- • Payments to connected persons
Module 18: Day 9, Session 2: Concept of Functional Analysis
Topics from the retained ICAI course syllabus.
- • Concept of Functional Analysis
- • Characterization of entities based on functions, assets and risks: manufacturers, distributors and service providers
Module 19: Day 10, Session 1: Transfer Pricing Methods - selection
Topics from the retained ICAI course syllabus.
- • Transfer Pricing Methods - selection
- • Comparability Analysis
- • Internal and External Benchmarking
- • Connected Person payments benchmarking
Module 20: Day 10, Session 2: Choice of tested party
Topics from the retained ICAI course syllabus.
- • Choice of tested party
- • Selection or rejection of comparables
- • Timing issues in comparability
- • Arm's length range
- • Comparability adjustments
Module 21: Day 11, Session 1: Transfer Pricing Disclosure Form
Topics from the retained ICAI course syllabus.
- • Transfer Pricing Disclosure Form
- • Transfer Pricing Study Report
- • BEPS Action Plan 13 three-tiered system
- • Master File
- • Country by Country report
- • Local File
Module 22: Day 11, Session 2: Financial Transactions
Topics from the retained ICAI course syllabus.
- • Financial Transactions
- • Intangibles
- • Intra-Group Services
- • Business Restructuring
- • Transfer Pricing audit and risk assessment: burden of proof, adjustments, corresponding adjustments and penalties
- • Dealing with controversies
- • Mutual Agreement Procedure and Advance Pricing Agreements
- • Profits attribution to PE using Separate Entity Approach and Transfer Pricing principles
Student Reviews
4.7
★★★★★
Based on 2296 reviews
5 stars
33%
4 stars
50%
3 stars
17%
2 stars
0%
1 stars
0%
Real Reviews, Real Results
From verified learners who used Exams Academy to prepare for their exams.
Recent Exams Academy learner reviews
Published feedback from learners using Exams Academy across our exam-preparation courses.
J
Jelani R.
VERIFIED · Aug 3, 2026
★
★
★
★
★
★
Trustpilot
Passed with confidence
Helped a lot to clear my doubts and gain more confidence before the actual exam day. The progress tracker kept me accountable.
S
Sofia S.
VERIFIED · Aug 1, 2026
★
★
★
★
★
Google
Very realistic questions
The questions are very similar to the real test. I was worried about the time limit, but practicing with these mocks helped me manage my pace. Highly recommended!
M
Maria C.
VERIFIED · Jul 22, 2026
★
★
★
★
★
★
Trustpilot
Clear FCA basics
The introductory chapters on regulation and the FCA's role are simplified perfectly for beginners. A great way to start your finance career.
H
Halima B.
VERIFIED · Jun 6, 2026
★
★
★
★
★
★
Trustpilot
Very detailed
The mock exams are challenging but they make the actual test feel like a breeze.
A
Arjun M.
VERIFIED · Jan 10, 2026
★
★
★
★
★
Clutch
Compliance success
GFC covers a lot of ground but the FCA summaries are perfect for revision. Cleared it with 82%. Solid value prep for anyone in compliance role.
T
Tariq W.
VERIFIED · Jan 8, 2026
★
★
★
★
★
Google
Price is on the higher side
Content quality is there but paying this much when you already need the official workbook feels like a lot. Waited for a sale in the end. Material is good once you have it.
Response from Exams Academy
Hi Tariq, thanks for the candid review. We take this seriously and have been making updates based on feedback like yours.
Interactive preview
Free UAE Corporate Tax — ICAI Exam Preparation Practice Questions & Exam Preview
Try 15 UAE Corporate Tax — ICAI Exam Preparation practice questions from Chapter 11: Offset of Tax Losses
Practice UAE Corporate Tax — ICAI Exam Preparation exam questions with answers and explanations. The full course includes 5 mock exams and chapter study tools.
Exam Preview
Chapter 11: Offset of Tax Losses
A company has an accounting loss from a period before Corporate Tax commenced. What is the Article 37 position?
1 / 15
Flashcards
Card 1 of 10Chapter 1: An Overview of UAE Corporate Tax and International Taxation
Question
Why can residence and source rules both apply to one income stream?
Tap to reveal answer
Focus Learn
- Residence and source as distinct connecting factors
- Juridical versus economic double taxation
- Exemption and credit relief methods
- The purposes of the four BEPS minimum standards
- Model conventions versus an applicable bilateral treaty
- Broad and limited treaty coverage
Chapter 1: An Overview of UAE Corporate Tax and International Taxation
Why a corporate-tax system needs an international framework
UAE corporate tax sits within a wider system for taxing cross-border business. The policy background includes transparency, cooperation between tax authorities and the prevention of artificial profit shifting. A business may organise genuine commercial activity across several countries, but an arrangement that assigns profits to a location with little relevant activity raises a different question: whether the reported outcome reflects the economic substance. BEPS addresses gaps and mismatches that can produce that result. It is not a rule that every cross-border transaction is abusive.
The four minimum-standard areas identified in the source are harmful tax practices, treaty abuse, country-by-country reporting and dispute res…
Unlock all Focus Learn
Open every chapter’s key areas, pitfalls, exam traps and key numbers.
Adaptive study tools
Focus weak topics, learn with feedback, then switch to exam conditions.
Practice modes
Learn first. Then prove you’re ready.
Learn with feedback, then switch to exam conditions.
Exam Mode
Realistic exam simulation
Use the timer, keep answers hidden, then review your result.
Preparation Package at a Glance
| Feature | Exams Academy | Details |
|---|---|---|
| Access Period | Lifetime Access | One-time enrollment with no recurring fee |
| Practice Exams | Unlimited Retakes | |
| Study Support | Instant 24/7 AI Tutor | Self-service AI support; live instructor support is not included |
| Cost | $151 (One-Time) | One-time payment with no recurring subscription |
Frequently Asked Questions
This is independent Exams Academy exam preparation. It does not register you with ICAI, replace official training or award the ICAI Certificate Course certificate.
The retained ICAI course details require CA Final completion and an ICAI membership number. Official training, the published attendance requirement and an eligibility certificate are separate from this preparation purchase. Confirm your batch requirements with ICAI.
The subject is UAE Corporate Tax, alongside international tax and transfer pricing. ICAI is the Indian professional body providing the source course; this does not turn the subject into an Indian domestic-tax course.
The retained ICAI guidance describes an online assessment through its Digital Learning Hub (DLH). Check your assessment notice for the current sitting, registration window and technical requirements.
There are 50 one-mark and 25 two-mark multiple-choice questions, totalling 100 marks. The duration is 120 minutes, the pass standard is 50 marks and there is no negative marking. Fifty per cent is a mark threshold, not a fixed count of correct answers.
There are 375 practice questions across five mock exams. The four primary papers contain 300 original questions; the fifth is a balanced 75-question sample from those papers.
The chapter teaching, flashcards, references and mock exams are in English. Arabic website copy does not mean an Arabic course-content edition is included.
No. Official registration, training, assessment fees and any official membership requirements are arranged separately with ICAI.
Yes! Test your knowledge and review detailed explanations with the free UAE Corporate Tax — ICAI Exam Preparation Mock Exam Preview below. It contains 15 exam-style questions from one named topic; the full course provides complete mock exams and syllabus coverage.
Key Benefits
Source-grounded chapter teaching
Follow all 20 study chapters and the separate 22-session syllabus.
- ✓ Definitions, conditions and exceptions explained in context.
- ✓ Later official tax changes identified separately.
- ✓ Recall cards and references connect rules to their practical application.
Mixed-mark exam practice
Practise 75 questions worth 100 marks in each timed paper.
- ✓ Four original papers and a balanced fifth mixed paper.
- ✓ One-mark and two-mark scoring throughout results and saved attempts.
- ✓ Explanations for each correct answer.
Worked tax calculations
Use 45 worked examples across 30 formula families.
- ✓ Identify the relevant inputs and conditions.
- ✓ Follow the formula and numerical working.
- ✓ Recognise common threshold and denominator errors.
Recall and reference tools
Revise with 283 flashcards and 343 searchable reference entries.
- ✓ Dedicated regulatory Number Recall cards.
- ✓ Chapter-specific rules and exam traps.
- ✓ A source-grounded tutor for explanations and comparisons.
Exam Format & Details
| Assessment | 75 multiple-choice questions: 50 one-mark and 25 two-mark questions, totalling 100 marks |
| Duration | 120 Minutes |
| Standard Pass Mark | 50 marks out of 100; no negative marking. Correct-answer counts alone do not determine the result. |
Study UAE Corporate Tax with a structured revision toolkit
Prepare for the ICAI Certificate Course on UAE Corporate Tax assessment through 20 chapters covering taxable persons, permanent establishments, exemptions, Free Zones, taxable income, interest, losses, groups, administration, model treaties, BEPS and transfer pricing. Teaching follows the ICAI syllabus and background material, with separately identified later official tax updates.
Practise the published mixed-mark format
Each mock contains 75 questions: 50 worth one mark and 25 worth two marks, for 100 available marks in 120 minutes. The pass standard is 50 marks, with no negative marking. Four original papers contain 300 distinct questions; the fifth mixes questions from those papers. Every answer includes an explanation.
Work through the calculations
The searchable reference includes 30 formula families and 45 worked cases. Follow inputs, formulas and calculation steps for tax bands, deductions, Free Zone tests, interest restrictions, losses, credits and transfer-pricing methods.
Arrange ICAI eligibility and assessment separately
This is an independent Exams Academy preparation course. Official course admission requires CA Final completion and ICAI membership; the retained ICAI guidance also specifies official training and attendance requirements. Assessment is arranged separately through ICAI’s Digital Learning Hub. An Exams Academy completion certificate is not the ICAI certificate. Check the notice for your sitting for registration arrangements and the applicable examinable legal cut-off.
Who Is This For?
✓ ICAI members preparing for the UAE Corporate Tax Certificate Course assessment
✓ Eligible candidates revising UAE corporate tax, international tax and transfer pricing
✓ Learners who want structured calculation and scenario practice alongside their official training
Preparation centre
UAE Corporate Tax — ICAI Exam Preparation Exam Guides
Use these connected guides for the syllabus, exam format, booking and revision strategy.
Ready to Pass Your Exam?
Build accurate recall and exam-day confidence with syllabus-aligned study tools, realistic practice and a course-grounded AI tutor.
UAE Corporate Tax — ICAI Exam Preparation
★ 4.7 (2296)
$151 $440
-66%