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Learning

Sorting Tax is an online platform where you can extensively access videos digitally from anywhere in the world. We offer our viewers rich content that you can view at your ease. Sorting Tax is a hub of passionate viewers and serves as a learning zone for Income Tax, International Tax, UAE Corporate Tax , UAE ESR and TDS. The videos are suitable for tax and finance professionals, CFO’s CEO’s , corporates and students, which helps you in the development of new skills.

INTERNATIONAL TAX VIDEOS

Tax Treaties Interpretation

Various models of tax treaties are used by nations to draft treaties with another country. There are mainly 3 models of tax treaties. The OECD Model, UN Model Convention, and US Model . Our videos, explain various clauses that form part of most of these Treaties, considering OECD Model Tax Treaty as a base .

Global Minimum Tax - International Taxation

The recent efforts of various countries, guided by BEPS program proposes the levy of a Global Minimum Tax on large corporates , on their global income, which may or may not have suffered tax in low tax countries at the jurisdiction of the parent. This would make it difficult for them to avoid tax . The concept of Global Minimum Tax have been explained in the video.

Overview, Meaning and Tax aspect of Dividend - Article 10

Dividend is the distribution of profits by Companies limited by shares, Limited Companies, Limited partnerships with shares or other joint stock companies. Dividend is taxed as per Article 10 which is explained in the videos.

Types of relief from Double Taxation

Relief from double taxation is explained in this video. Double Taxation Relief, can be of two types– Unilateral Relief and Bilateral Relief .

What is Tax Treaty and Various Tax Treaty Models

Tax Treaty is an agreement which governs the taxation of residents or nationals of 2 sovereign countries, which is a legally binding international agreement. UN, OECD and US Model are various models of Tax Treaties

Mutual Agreement Procedure Meaning - Article 25 - DTAA

As per Article 25, Mutual Agreement Procedure (MAP) is a special facilitative procedure set out in various tax treaties that allows Competent Authorities of Treaty partners to work together, and resolve international tax disputes.

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UAE TAX VIDEOS

Relief from UAE Corporate Tax on Transfer of Business Assets and Liabilities

In this video, we would look at the reliefs from UAE Corporate Tax , which are available in respect of the restructuring of the operations , or on transfer of certain business assets and liabilities amongst group entities.

Taxation of Foreign Companies in the UAE

In case of Foreign company, the income which would be taxed in the UAE would be the income of the PE in the UAE and UAE sourced income. These aspects have been explained in this video.

Taxability of income of Non resident - UAE Corporate Tax

In case of Non-resident, the income which would be taxed in the UAE would be the income of the PE in the UAE and UAE sourced income. These aspects have been explained in this video.

Corporate Tax Rate in Dubai, Slabs and Examples

UAE Corporate Tax is the rate of tax payable by specified entities in the UAE effective from June 1, 2023. In this video, we have explained the rates at which companies are liable to pay tax , and examples thereon.

Taxation of Unrealised Gains or Losses under- UAE Corporate Tax

Section 5 of the proposed UAE Corporate tax law, deals with the tax treatment of unrealised gains and losses, which appear in the financial statements. In this video, we’ll understand the unrealised gain , and tax thereon.

Permanent establishment – Fixed place business PE

A fixed place of business through which the company of an enterprise is wholly or partly carried on will be treated as a permanent establishment, which is explained in this video.

ESR VIDEOS

Economic Substance Regulations ESR - Introduction and Timeline

ESRs are applicable from 01 January 2019, to business forms that carry out any of the specified relevant activities. In this video, you will understand ESR applicability, entities covered, and compliance timelines for various covered business.

Economic Substance Regulations ESR Relevant Activities

There are 9 relevant activities which are Distribution & Service Centre, Holding Company, Investment Fund Management, Headquarters, Shipping, Lease Finance, Insurance, Intellectual Property and Banking which are explained in this video.

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