Splitting EPC contracts


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Splitting out offshore payments can mitigate corporate tax liability. The UAE's new corporate tax regulations will bring the country into line with much of the rest of the Gulf, where split EPC contracts are already being used in order to reduce tax. 

This is a complex undertaking relevant to both the procurement of projects and contractors who have offshore connections, and is summarised in the UAE taxation briefing note by Martin Amison.

The full briefing note can be viewed here.

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