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Presently, in the corporate world, there are many companies which are indulged in practice of BEPS (Base erosion, Profit shifting). This is a practice of eroding base of home country by blocking tax revenue to be received by government. People shift their profits to tax haven and there is no…

WHAT… Under UAE VAT Law, the responsibility to levy, collect and pay tax to the government is on the supplier who is making taxable supplies. Under reverse charge mechanism, on certain notified supplies, the recipient or the buyer of goods or services is responsible to pay the tax to the…