Definitely different concepts and consequences. A quick overview is below. For more details, and many more insights on the proposed corporate income tax regime in the UAE, tune in to our webinar tomorrow. The registration link is in the comments.
Why listen in you’ll say? The proposed regime is not expected to deviate much from the final one, it is therefore definitely worth analyzing the Ministry of Finance’s Public Consultation Document.

Source Thomas Vanhee /Aurifer
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