id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
abrj-529	Fernandez, Manuel; Joseph, Robinson	Cash VS. Accrual Accounting for Freelancers: An Analysis from the UAE Corporate Tax Perspective	2025	5	.pdf	application/pdf	4066	203	38	From a compliance standpoint, the UAE's corporate tax regulations do not explicitly mandate which accounting method freelancers must use, allowing them to choose the method that best suits their financial circumstances. Keywords: Accounting methods, Accrual accounting, Cash accounting, Freelancers, GCC, Middle east, Tax compliance, UAE corporate tax.	cache/abrj-529.pdf	txt/abrj-529.txt