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UAE does not have income tax but it has another form of tax.

https://www.bdo.ae/en-gb/insights/new-tax-evasion-court-uae-en says that the UAE created a new court for tax evasion in November 2020. How could you commit tax fraud in countries UAE where taxes are paid differently?

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  • I'm not familiar with the UAE tax system, but it might be helpful to explain what form of taxes it does use.
    – Someone
    Jun 22, 2022 at 4:59
  • Corporate tax | Individual tax | Double taxation | Tourist facility tax | are some of the uae tax types Jun 22, 2022 at 5:00
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    What is there in the linked article that you don't understand? It has a list under "The Tax Procedures Law specifies the cases for Tax Evasion as follows:" Jun 22, 2022 at 6:54

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UAE obviously taxes some entities and some transactions, so e.g. not keeping the appropriate records in those regards is considered tax evasion... according to the article linked in the question. On a quick google search, UAE implemented VAT in 2018. They also seem to have introduced a "federal corporate tax" payable from June 2023 by a law passed earlier this year.

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  • It seems UAE agreed to the latter as part of OECD negotiations on combating corporate tax heavens, although that's besides the point as far the law is concerned. Jun 22, 2022 at 8:07

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