I paid tax abroad on the same income — will the UAE tax it again?

If your UAE-resident company earned income abroad and actually suffered foreign tax on it, Law 47 allows a "foreign tax credit" to be claimed against the UAE Corporate Tax due on that same income — to avoid full double taxation.

The credit is capped at the lower of two figures: the foreign tax actually paid, or the amount of UAE Corporate Tax on that same income — whichever is smaller. So if the foreign tax was higher than the domestic rate, the difference isn't refunded. RASEEKH calculates that credit precisely and documents the required evidence (withholding certificates or foreign returns) so the claim holds up without dispute at review.