Every lesson in every track, with cited UAE law references and runtime estimates. The full body of knowledge a competent UAE finance professional should have. Free to study from the outlines now; videos publish progressively from Q4 2026 through Q2 2027.
The track every UAE SMB needs first. Builds from the underlying logic of Federal Decree-Law 8/2017 to the practical filing flow on the FTA's EmaraTax portal. Every box on Form VAT 201 explained.
The economic logic behind a 5% VAT, how it differs from sales tax, and why the UAE picked 5% in 2018. The shape that makes everything else make sense.
The 375,000 mandatory threshold, the 187,500 voluntary threshold, and the 30-day window. What happens if you operate above the threshold without registering.
How to classify any UAE transaction into one of the five buckets. The most important mental model in UAE VAT.
Every mandatory field on a UAE tax invoice. Bilingual EN+AR requirements. Why the simplified tax invoice exists and when it's legal to issue one.
When importing goods or services from abroad triggers a self-account on Box 3 and Box 10. The phantom-journal pattern most accounting software gets wrong.
From Box 1 standard-rated supplies through Box 10 reverse-charge recovery. What goes where, why, and the consequence of getting it wrong.
What Article 51 designated zones are, how they differ from Free Zones, the goods-vs-services distinction, and the documentation that supports zero-rating.
The actual click-by-click flow on FTA's portal. Saving drafts, attaching evidence, paying via EmaraTax, getting the receipt. What to do if a submission fails.
The most common errors behind FTA penalties. Late filing 1,000 (2,000 for a repeat within 24 months), 14% annual interest on unpaid tax, and the path to a penalty waiver.
Federal Decree-Law 47/2022 walked end-to-end. From "who has to file" through SBR election, QFZP rules for Free Zone entities, transfer pricing thresholds, and the CT-201 filing flow.
Federal Decree-Law 47/2022 in context. The 0%/9%/15% rate structure and what it actually means for a UAE business.
Resident companies, foreign companies with PE, natural persons over 1M turnover, exempt persons. The four categories explained.
The adjustments that turn your P&L into a CT return. Non-deductible expenses, exempt income (Article 22), tax depreciation differences, interest limitation.
Article 21 election lets qualifying SMBs declare zero taxable income. Eligibility conditions, the trap of stacking with QFZP, the 31 December 2029 sunset.
How a Free Zone Person pays Corporate Tax. Article 18 default, the QFZP path, and why the elections matter. Brief intro — Track 5 goes deep.
When TP applies, the arm's length principle, the 40M and 200M documentation thresholds. What an SMB needs to actually maintain.
When forming a Tax Group makes sense, the conditions, the consequences. Carrying losses forward and using them against future taxable income.
Walking the actual return. Which sections apply, attachments needed (audited statements for some), the 9-month-after-period-end deadline, payment.
OECD Pillar Two implementation via Cabinet Decision 142/2024. Who actually hits the 15% effective rate vs the standard 9%.
The six errors that cost first-time UAE CT filers the most. Late registration, misuse of SBR, optimistic QFZP claims, missing TP documentation.
The UAE PEPPOL PINT-AE mandate. Voluntary adoption opens 1 July 2026; the obligation starts 1 January 2027 at or above AED 50m revenue, 1 July 2027 below. How the five-corner model works, choosing an Accredited Service Provider, mapping invoice fields, and operating under the mandate without breaking your workflow.
Tax-gap economics, fraud-reduction, real-time visibility for FTA. The four-year journey from announcement to mandate.
What PEPPOL is, why the UAE chose it, what makes PINT-AE different from PINT-SA or PINT-MY. The structural fields.
Sender → sender ASP → PEPPOL network → receiver ASP → receiver. What happens in each corner and where things go wrong.
What to look for: pricing model, integration depth, customer support locality, SLAs, retention guarantees. The active UAE ASP shortlist.
Field-by-field translation from a typical UAE tax invoice to the PINT-AE XML schema. Edge cases: VAT-exempt lines, multi-currency, attachments.
What an SMB should be doing right now to be live before its mandate date (1 January 2027 or 1 July 2027). ASP onboarding, sandbox testing, parallel running, customer comms.
The expected 2027-2028 expansion to B2C transactions, likely cash-register-based. What an SMB should plan for now.
Daily flow once mandate is live. Failed transmissions, retries, error codes, dispute handling, archive obligations (7-year retention).
UAE Wage Protection System and end-to-end payroll compliance per Federal Decree-Law 33/2021 and MOHRE Ministerial Resolution 340/2026. SIF format, deduction cap, gratuity, MOHRE inspections.
Wage protection as social policy. The MOHRE-Central Bank-bank-employer chain. What "compliance" means in practice.
The actual file the agent bank wants. The Salary Control Record (one per file), the Employee Detail Record (one per employee), and amounts in dirhams rather than fils.
What can be deducted, what cannot, what the exceptions are. 50% in total is the loosest limit; some deduction types have lower ones. For WPS, a worker paid less than 85% of the wage due counts as unpaid.
The 21-day + 30-day formula. Why resigning no longer reduces it. Article 44 dismissals. The only lawful deduction (Article 51(7)). The 2-year cap.
IBAN format errors, control totals that do not match the records, and late payment. Why these happen and how to prevent them at source.
Triggers, what an inspector looks at, the documents required, the penalty regime. How to be ready for a no-notice inspection.
The compliance overhead nobody talks about. Renewal cadence, the consequences of working with an expired EID, automation patterns.
If you have employees in other GCC countries. Cross-border payroll, double-taxation considerations, residency rules.
Qualifying Free Zone Person status under Cabinet Decision 100/2023. The five qualification tests, qualifying activities, the de minimis cliff edge, substance requirements, and the patterns that lose 0% status.
The economic logic behind a 0% rate for some Free Zone income but not others. The OECD BEPS pressure that shaped the rules.
Substance, qualifying income, election, transfer pricing, audited financials. All five must pass — binary, not graded.
The 13 activities in Ministerial Decision 265/2023. What each means, the documentation that supports it, the activities most Free Zone businesses think apply but actually don't.
5% of revenue or 5 million — whichever is lower. Why this single rule kills more QFZP status than any other condition. Live tracking patterns.
Premises, employees, expenditure scaled to revenue. The outsourcing carve-out and its limits. What MOHRE inspections look for.
The VAT designation under Article 51 vs the Free Zone status for Corporate Tax. Why a Free Zone might be one but not the other.
The mainland-customer trap, the home-office trap, the passive holding trap, the no-audit trap. Real cases anonymized.
How AI actually helps a UAE SMB finance function. What works (transaction categorization, receipt OCR, bilingual customer service). What doesn't (autonomous tax filing — the law requires human approval). Where AI is still a copilot, not a pilot.
Beyond the hype. Where current LLMs (Claude, GPT, Gemini) are reliable and where they are not. The cost-quality-latency triangle.
How an AI categorizer learns your chart of accounts. The 95% accuracy bar. The 5% that needs human review and why that's still 20× faster than manual.
Why Arabic OCR is genuinely harder than English. Right-to-left, mixed-script receipts, handwritten numerals. The current state of accuracy.
How a UAE SMB can run AI-first customer service in Arabic + English. The handoff patterns. What never to let AI decide.
How AI can prepare a 95%-ready VAT 201 from your ledger. Why FTA filings always require human approval. Where AI saves hours, where it cannot replace judgment.
The tool-using AI agent pattern. Pulling evidence from ledger, scoring win-probability, submitting via processor API. UAE chargeback economics.
How to use AI tools without breaking Federal Decree-Law 45/2021. The redaction-before-inference pattern. Vendor DPAs that matter.
The MCP (Model Context Protocol) standard. AI agents that actually do work end-to-end. What this means for UAE SMB finance teams. What to prepare for.
The curriculum is here. The videos publish Q4 2026 → Q2 2027. We email once per track release with direct links. No upsells.
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