Analysis of Entertainment Expenses (Corporate Tax in UAE)

Analysis of Entertainment Expenses (Corporate Tax in UAE) According to Article 32 of the Decree-Law, a Taxable Person is permitted to deduct only 50% of any expenses related to entertainment, amusement, or recreation that are incurred during a Tax Period for the purpose of engaging and entertaining customers, shareholders, suppliers, or other business associates. This includes, but is not limited to, expenses associated with the following activities: • Meals. • Accommodation. • Transportation. • Admission fees. • Facilities and equipment used in connection with such entertainment, amusement or recreation. • Such other expenditure as specified by the Minister