The UAE corporate tax law does not provide for separate tax accounting.
The starting point for the calculation of tax is the financial statements, i.e. accounting data. These data are subject to adjustment in cases where tax accounting rules differ from accounting rules.
Adjustments are published in the form of by-laws by the Cabinet of Ministers and the Ministry of Finance of the UAE.
Here it is very important to understand what adjustments and how they are introduced by the UAE legislators and how they should correlate with each other.