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Webinar recording
UAE Corporate Tax and Pillar 2 treatment of permanent establishments
The eighth webinar in our United Arab Emirates (UAE) ‘Corporate Tax (CT) through the Lens of Pillar 2 (P2)’ webinar series focused on the UAE CT and P2 treatment of Permanent Establishments (PEs).
The key topics covered included the following:
- Update on the latest P2 developments, especially regarding local registration, notification requirements and penalties;
- PE types, definitions and constituent elements under the UAE CT Law (Art. 14) and respective Guide;
- Treatment of PEs under P2, PE types (Art. 10) and allocation of income issues (Art. 3.4 GloBE);
- Case studies.
Jan Roderick van Abbe
Deloitte - Middle East
Jan is a Partner based within the International Tax practice in Deloitte, Dubai. He has over 15 years of experience within direct and international taxation and transferred from Deloitte Singapore (and Deloitte Switzerland previously) to the UAE in 2016. Jan has substantial experience with inbound investments and structuring, providing tax and transfer pricing advisory in relation the relocation/set-up of companies, transfer of functions (IP and holding company), set-up of principal structures, permanent establishment analysis, application of tax holidays, tax planning around cash repatriation, treaty application and transfer pricing. Jan also has experience in negotiating and obtaining many advance tax rulings with the Swiss tax authorities Jan advises Middle Eastern multinationals regarding their legal and tax structures taking into account the developments arising from BEPS/economic substance requirements and other political developments focusing on risk management and asset protection. Jan leads Deloitte’s Economic Substance and Pillar 1&2 service offering across the region. Jan is regularly speaker at tax events such as IFA on international tax developments. Jan is a Swiss Certified Tax Expert and holds a Master’s degree in law from the University St. Gallen (HSG).
