阿聯酋不再對虛擬資產和投資基金管理徵收增值稅

根據內閣決定做出的調整將於今年 11 月 15 日生效。

The Federal Tax Authority (FTA) in the United Arab Emirates (UAE) has announced that virtual assets and investment fund management will no longer be subject to value-added tax (VAT), according to an updated version of the Executive Regulation of Federal Decree Law that was released on October 2.

阿拉伯聯合大公國（UAE）聯邦稅務局（FTA）宣布，根據聯邦法令執行條例的更新版本，虛擬資產和投資基金管理將不再繳納增值稅（VAT） 10 月 2 日發布的法律。

The adjustments, which are being made in response to a Cabinet decision, will take effect on November 15 of this year.

這些調整是根據內閣決定而進行的，將於今年 11 月 15 日生效。

These revisions are being made to bring the law into line with earlier changes that were made to the Decree-Law and other tax laws that are now in effect, to clarify key clauses and procedures, and to provide additional information.

這些修訂是為了使法律與先前對法令和其他現行稅法所做的修改保持一致，澄清關鍵條款和程序，並提供更多資訊。

According to the new legislation, which pertains to financial services, the management of investment funds, the ownership and transfer of virtual assets (including cryptocurrencies), and the conversion of virtual assets, would not be subject to value-added tax (VAT).

根據新的立法，涉及金融服務、投資基金的管理、虛擬資產（包括加密貨幣）的所有權和轉讓以及虛擬資產的轉換，將無需繳納增值稅（VAT）。

The exceptions that were made regarding the conversion, transfer, and ownership of virtual assets went into effect on January 1, 2018.

關於虛擬資產的轉換、轉讓和所有權的例外情況於 2018 年 1 月 1 日生效。

The UAE decided the previous week that a variety of activities would be exempt from VAT, including the exchange of digital assets (such as digital currencies), the storage and supervision of virtual assets, and the transformation of virtual assets.

阿聯酋上週決定，多種活動將免徵增值稅，包括數位資產（如數位貨幣）的交換、虛擬資產的儲存和監管以及虛擬資產的轉換。

The initiatives taken by the United Arab Emirates are a component of a broader effort to stimulate the development of cutting-edge regulatory frameworks for such endeavors.

阿拉伯聯合大公國採取的舉措是刺激此類努力發展尖端監管框架的更廣泛努力的一部分。

While the United States continues to lack clarity and India has implemented a 30% tax that has effectively shifted activity offshore, other countries have adopted alternative strategies.

儘管美國仍然缺乏明確性，印度也實施了 30% 的稅收，有效地將活動轉移到了海外，但其他國家已經採取了替代策略。

However, market participants can rest easy knowing that the United Arab Emirates is still unrivaled in digital assets.

然而，市場參與者可以放心，因為阿拉伯聯合大公國在數位資產方面仍然無與倫比。

The UAE is placed first in this year's Crypto Adoption Index, according to recent research conducted by Henley&Partners, which also positions the country among the top 12 in terms of both public adoption and technological innovation.

根據 Henley&Partners 最近進行的研究，阿聯酋在今年的加密貨幣採用指數中名列第一，該指數在公眾採用和技術創新方面也使該國躋身前 12 名。

The study highlights the low-tax jurisdiction of the United Arab Emirates as an appealing environment for crypto enterprises, which is a key factor in the country's crypto growth.

研究強調，阿拉伯聯合大公國的低稅收管轄區對加密企業來說是一個有吸引力的環境，這是該國加密貨幣成長的關鍵因素。

The UAE is ranked second only to the United States in terms of popular adoption of cryptocurrency. Surprisingly, no other Arab nation made it into this year's top 12.

就加密貨幣的普及程度而言，阿聯酋排名第二，僅次於美國。令人驚訝的是，今年沒有其他阿拉伯國家進入前 12 名。

According to the Index, the UAE is a top destination for cryptocurrency investors, with many in the Emirate interested, and already invested in digital assets.

根據該指數，阿聯酋是加密貨幣投資者的首選目的地，該酋長國的許多人都對數位資產感興趣，並且已經投資了數位資產。

A robust startup environment and solid government assistance are in sync with this level of excitement.

強大的創業環境和堅實的政府援助與這種興奮程度是同步的。

The latest tax exemption will add to its allure for crypto investors looking for places to invest in digital assets.

最新的免稅政策將增加其對尋找投資數位資產的加密貨幣投資者的吸引力。