A systematic and accessible guide for students, professionals and practitioners

The introduction of Corporate Tax in the United Arab Emirates (UAE) represents a landmark development in the country’s legal and fiscal framework.

Fundamentals of UAE Corporate Tax (Tecklenborgh Publishing, 2026, ISBN 978-9948-646-82-2), authored by Halil Erdem, Thomas Vanhee and Giorgio Beretta, with contributions from Nishi Agrawal, Alper Aydogdu and Wouter Kolkman, provides a comprehensive, systematic and accessible account of the new regime. Bringing together academic and professional perspectives, the book combines doctrinal analysis, practical examples and comparative insights to explain not only the legislation itself, but also the legal principles and policy considerations that underpin it.

One of the book’s principal strengths lies in its ability to synthesize a complex and evolving body of tax rules into a coherent and reader-friendly framework. Across 23 chapters, UAE Corporate Tax is approached as an integrated legal system rather than a collection of isolated rules. Written in plain English and complemented by diagrams, tables, flowcharts and practical illustrations, the book makes technically demanding concepts accessible without sacrificing analytical rigour.

Designed as a textbook for university programmes and professional tax courses, the book also serves as a practical reference for experienced practitioners advising clients or conducting business in the UAE. For students, recent graduates and young professionals, it provides a solid foundation for understanding corporate taxation and taking the first steps towards a career in tax. In this sense, the book seeks to bridge academic rigour and professional practice, finding a place both in the classroom and on the practitioner’s desk.

The project was shaped in large part by my experience of teaching taxation for more than three years at Middlesex University Dubai. When Corporate Tax was introduced in the UAE in 2023, universities and professional programmes were suddenly faced with the challenge of teaching an entirely new and rapidly evolving area of tax law, with no dedicated textbook to rely on. Fundamentals of UAE Corporate Tax was conceived to help fill that gap, bringing together the perspectives of academics and practitioners with a shared objective: to make UAE Corporate Tax accessible to those who study it, teach it and apply it in practice.

For further information about Fundamentals of UAE Corporate Tax and to purchase the book, visit the official website: [LINK: https://uaecit.com/products/fundamentals-of-uae-corporate-tax-hardcover]