We hosted the seventh webinar in our United Arab Emirates (UAE) ‘Corporate Tax (CT) through the Lens of Pillar 2 (P2)’ series. This session focused on the advantages of housing shipping operations in the UAE, including the treatment of shipping income under UAE CT and P2.
Key topics covered in the webinar included:
- Updates on the latest P2 developments, particularly the QRTC developments globally.
- Treatment of shipping income under UAE CT and P2.
- Case studies illustrating practical applications.
Throughout the series, our experts explored several guiding questions:
- How will the UAE CT regime impact the Effective Tax Rate under P2?
- What is the alignment between CT and P2?
- To what extent can P2 rules and commentary be applied to interpret UAE CT law provisions?
- What are the significant distinctions between CT and P2?
Speaker
Jan Roderick van Abbe
Jan is a Partner based within the International and M&A Tax team 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 speaking at tax event 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).
