Last Updated on September 6, 2026 by Shitiz Srivastava
Understanding UAE–India tax and property laws requires reliable, authoritative sources. This curated list highlights the most respected books covering UAE corporate tax, international taxation, DTAA interpretation, transfer pricing, and Indian real estate taxation.
Also Read : Official UAE & India Tax and Property Portals
The list runs from a globally recognized international tax treatise to hands-on corporate tax guides, Indian real-estate tax commentary, and the Indian government’s own free guidance for NRIs. You’ll find the full title, author, and purchase link for each one in the table below.
We picked each one for how directly it applies to UAE–India cross-border work, whether you’re an investor, an NRI, an entrepreneur, or a tax professional.
| Title (Edition) | Author(s) | Focus Area | Why Relevant | Purchase/Link |
| UAE International Tax (1st ed., 2021) | Howard R. Hull & Roberto Scalia | UAE domestic & international tax | Detailed IBFD treatise on UAE taxation, including individual, corporate, indirect taxes and tax treaties (Chapter 6 covers immovable property). Ideal for cross-border tax rules, treaties, BEPS and transit regimes. (Paid, IBFD) | IBFD |
| Guide to UAE Corporate Tax (3rd ed., 2024) | Avinash Gupta, Naveen Sharma, Uttam Patel | UAE corporate tax law | Detailed guide (Commercial Law Publ.) on UAE’s new 9% corporate tax (FDL 47/2022) including chargeability, exemptions, transfer pricing, free zone rules and DTAAs. Covers international treaties (DTAA) and practice points, genuinely useful for practitioners. (Paid) | TaxGuru Bookstore |
| Taxation of Real Estate Developers & Joint Development Arrangements (6th ed., 2023) | Dr. R.K. Agarwal & Dr. Rakesh Gupta | Indian real estate tax | Taxmann text on Indian real estate transactions (JDA/ developers). Explains income-tax issues (transfer timing, share of sale consideration, GAAR, ICDS) and accounting (IFRS, ICAI guidance). Though India-centric, it helps NRIs understand India’s tax on property, JDA profits and capital gains (Finance Act 2023). (Paid) | Taxmann |
| Guide Book for Overseas Indians – Taxation & Other Matters (2009) | Government of India, Ministry of External Affairs | NRI tax and regulations guide | Official MEAj publication addressing taxes, DTAA, FEMA, citizenship for Non-Resident Indians (NRIs/PIOs). It outlines income source taxation, DTAA benefits, forms (10F, 10FA), and works as a detailed FAQ-style guide for Indians abroad. Crucial NRI reference (Free PDF) | MEA (PDF) |
| Middle East & Arabic Countries Tax Laws & Regulations Handbook (Vol. 1, 2013) | USA International Business Publications | Gulf States tax compendium | Collects official tax laws and commentary for Gulf countries (including UAE). Useful for tax rates, withholding taxes, VAT rules and property taxes in UAE (English). Good reference for fiscal regulations across region. (Paid) | IBPUSA |
| Corporate Tax and Transfer Pricing in the UAE (2023) | Nirav Shah (ed.), ITRC (Taxmann) | UAE corporate tax & TP | Practical commentary (Taxmann) on new UAE Corporate Tax and Transfer Pricing rules. Explains CT registration, CTB/CTA (branches), relocation of residence. Relevant for understanding TP compliance and CT structure in UAE. (Paid) | Taxmann |
| International Taxation and Double Tax Treaties (2nd ed., 2021) | Sol Picciotto | International tax treaties | Academic analysis of treaties and their interpretation. Useful for concept of DTAA, OECD norms. Includes chapters on treaty shopping and treaty networks. Contextual for understanding India–UAE DTAA and MLI (theoretical). (Paid) | Cambridge Univ. Press |
| Real Estate Investment in India (2022) | Kenneth Lipp | India real estate investment | Guide for foreign/NRI real estate investing in India. Covers regulatory issues, property due diligence, tax implications (stamp duty, capital gains). Insightful for UAE NRIs considering Indian property. (Paid) | Amazon India |
| BEPS and Tax Treaty Shopping (Kluwer, 2016) | Kimberly Clausing (ed.) | Tax treaties, base erosion | Edited volume on BEPS actions. Relevant since UAE joined OECD MLI and India–UAE treaty amended (to curb treaty abuse). Helps explain Limitation-of-Benefits (LoB) and anti-avoidance strategies applicable under India–UAE DTAA. (Paid) | Kluwer |
| India’s Tax Treaties: DTAA Commentary (2020) | KPMG/Solvency House (ed.) | India’s DTAA guide | Compilation and commentary on India’s DTAA network (incl. UAE). Detailed article-by-article analysis of India–UAE DTAA, plus OECD model. Useful for practical treaty interpretations. (Paid) | Wolters Kluwer |
FAQs
Why should I read books on UAE and India tax together?
Many investors, NRIs, and business owners operate across both jurisdictions. Understanding UAE corporate tax, Indian income tax, and the India–UAE DTAA together helps avoid double taxation, treaty misuse issues, and compliance mistakes.
Which book is best for understanding UAE corporate tax?
Guide to UAE Corporate Tax is highly practical for understanding the UAE’s 9% corporate tax regime, free zone rules, exemptions, and transfer pricing compliance.
Is there an authoritative academic reference on UAE taxation?
Yes. UAE International Tax is a comprehensive IBFD treatise covering domestic tax law, international tax principles, and treaty interpretation.
Which book helps NRIs understand Indian property taxation?
Taxation of Real Estate Developers & Joint Development Arrangements explains capital gains, joint development arrangements (JDA), accounting standards, and tax timing issues relevant to property transactions in India.
Is there any free official resource for NRIs?
Yes. The Government of India’s Guide Book for Overseas Indians – Taxation & Other Matters is available as a free PDF and provides guidance on DTAA benefits, FEMA rules, and tax forms for overseas Indians.
Are these books suitable for beginners?
Some books are highly technical (IBFD, Taxmann, treaty commentaries) and better suited for tax professionals or serious investors. However, the NRI guide and practical corporate tax manuals are more accessible for informed beginners.
Do these books cover India–UAE DTAA provisions?
Yes. Several titles in the list analyze treaty interpretation, limitation-of-benefits (LoB) clauses, OECD standards, and anti-avoidance rules that impact India–UAE cross-border taxation.
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