Contemporary economic, financial and political developments have imposed on the UAE the necessity of adopting an appropriate tax policy from 2016 to contribute to enhancing its financial revenues and keeping the balance of its public budget. In this context, UAE issued the Tax Procedures Law No. 7 / 2017 to lay down the rules regulating tax disputes. This study aims to discuss and analyse the administrative means established by law to settle tax disputes, compared to the similar Egyptian taxing legislations, so as to ultimately reach an optimal situation for resolving such disputes. This study consists of two sections, the first one was devoted to showing grievance rules before the tax administration, while the second section discusses the rules of appeal before the tax committees.
Key words: Taxes, Grievance, Tax dispute, Income tax, Value Added Tax, Tax Procedures, Federal Tax Authority, Tax Appeals Committees
EL Shafie, Dr. Mohamad and Aldalgawy, Ahmed
"Administrative Settlement of Tax Disputes: (A Comparative Study between the Emirati and the Egyptian Legislations),"
UAEU Law Journal: Vol. 2021:
87, Article 7.
Available at: https://scholarworks.uaeu.ac.ae/sharia_and_law/vol2021/iss87/7