Federal Decree-Law 47/2022 walked end-to-end for the SMB operator filing their first CT-201. Who must file, the 0%/9%/15% rate structure, the Small Business Relief election, Free Zone QFZP rules, transfer pricing thresholds, and the click-by-click EmaraTax flow. By the end you can prepare and defend your own CT-201 — or know exactly where to push back on what your tax agent prepared.
If this is your first time with UAE CT, watch lessons 1-3 in order to build the foundation. If you already know the basics and just need to handle a specific decision, jump to: lesson 4 for SBR election, lesson 5 for QFZP, lesson 6 for transfer pricing, lesson 8 for the actual filing flow. Every lesson cites the specific Federal Decree-Law article, Cabinet Decision number, or Ministerial Decision so you can verify against mof.gov.ae and u.ae.
Videos publish progressively Q4 2026 → Q1 2027 starting with the most timing-critical (lessons 4 and 8 first).
Federal Decree-Law 47/2022 in context. Why the UAE moved from zero-CT regime to 9%. The Pillar Two pressure that shaped the legislation. What CT does and does not raise as a state. The 0%/9%/15% rate structure and what it actually means for a UAE business.
Resident companies, foreign companies with permanent establishment, natural persons over 1M turnover (Cabinet Decision 49/2023), and exempt persons (Article 4). The four categories with examples drawn from real UAE business structures.
The mechanical adjustments that turn your P&L into a CT return. Non-deductible expenses, exempt income under Article 22, tax depreciation differences, the interest deduction limitation under Article 30, realized vs unrealized gains. Worked example for a typical UAE SMB.
Article 21 election lets qualifying SMBs declare zero taxable income for the period. Eligibility conditions, the trap of stacking with QFZP, the 31 December 2026 sunset. The decision tree of when SBR is the right call and when you should let it lapse.
How a Free Zone Person pays Corporate Tax. Article 18 default (standard regime), the QFZP path (0% on qualifying income), and why the elections matter. Brief intro to the five qualification tests — Track 5 will go deep on QFZP mechanics.
When transfer pricing applies, the arm's length principle, the 40M and 200M documentation thresholds. What an SMB needs to actually maintain. Drawing the line between the principle (always applies) and the documentation (threshold-driven).
When forming a Tax Group makes sense, the conditions, the consequences. Carrying losses forward and using them against future taxable income. Why losses can't be used in periods where SBR is elected.
Walking the actual return click-by-click. Which sections apply to an SMB, attachments needed (audited statements for some), the 9-month-after-period-end deadline, payment via EmaraTax. What to do if a submission fails or needs amendment.
OECD Pillar Two implementation via Cabinet Decision 142/2024. Who actually hits the 15% effective rate vs the standard 9%. Why almost no UAE SMB is in Pillar Two scope — and what changes if your parent group crosses the EUR 750M threshold.
The six errors that cost first-time UAE CT filers the most. Late registration penalty (10,000), misuse of SBR election, optimistic QFZP claims, missing TP documentation, mid-period entity restructuring without tax planning, and the "we'll handle it next year" trap.
Videos publish progressively from December 2026 (timed for the first Year-1 CT filing wave). One email per lesson release with the direct YouTube link.
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