UAE VATP015 – Transfer of a Business as a Going Concern

Last modified: October 16, 2021

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UAE VATP015 – Transfer of a Business as a Going Concern

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General

The Federal Tax Authority published a VAT Public Clarification providing clarity on the the conditions that have to be met for a transfer to qualify as a transfer of a going concern under Article 7(2) of the Decree-Law.

Public Clarification

Date Published: July 2019

Status: In force

Written by: mbrotzakis

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