id	sid	tid	token	lemma	pos
abrj-529	1	1	11	11	NUM
abrj-529	1	2	©	©	PROPN
abrj-529	1	3	2025	2025	NUM
abrj-529	1	4	by	by	ADP
abrj-529	1	5	the	the	DET
abrj-529	1	6	authors	author	NOUN
abrj-529	1	7	;	;	PUNCT
abrj-529	1	8	licensee	licensee	NOUN
abrj-529	1	9	eastern	eastern	ADJ
abrj-529	1	10	centre	centre	NOUN
abrj-529	1	11	of	of	ADP
abrj-529	1	12	science	science	NOUN
abrj-529	1	13	and	and	CCONJ
abrj-529	1	14	education	education	NOUN
abrj-529	1	15	,	,	PUNCT
abrj-529	1	16	usa	usa	PROPN
abrj-529	1	17	asian	asian	PROPN
abrj-529	1	18	business	business	PROPN
abrj-529	1	19	research	research	PROPN
abrj-529	1	20	journal	journal	PROPN
abrj-529	1	21	vol	vol	NOUN
abrj-529	1	22	.	.	PROPN
abrj-529	2	1	10	10	NUM
abrj-529	2	2	,	,	PUNCT
abrj-529	2	3	no	no	INTJ
abrj-529	2	4	.	.	NOUN
abrj-529	2	5	8	8	NUM
abrj-529	2	6	,	,	PUNCT
abrj-529	2	7	11	11	NUM
abrj-529	2	8	-	-	SYM
abrj-529	2	9	15	15	NUM
abrj-529	2	10	,	,	PUNCT
abrj-529	2	11	2025	2025	NUM
abrj-529	2	12	issn	issn	NOUN
abrj-529	2	13	:	:	PUNCT
abrj-529	2	14	2576	2576	NUM
abrj-529	2	15	-	-	SYM
abrj-529	2	16	6759	6759	NUM
abrj-529	2	17	doi	doi	NOUN
abrj-529	2	18	:	:	PUNCT
abrj-529	2	19	10.55220/2576	10.55220/2576	NUM
abrj-529	2	20	-	-	SYM
abrj-529	2	21	6759.529	6759.529	NOUN
abrj-529	2	22	©	©	ADP
abrj-529	2	23	2025	2025	NUM
abrj-529	2	24	by	by	ADP
abrj-529	2	25	the	the	DET
abrj-529	2	26	authors	author	NOUN
abrj-529	2	27	;	;	PUNCT
abrj-529	2	28	licensee	licensee	NOUN
abrj-529	2	29	eastern	eastern	ADJ
abrj-529	2	30	centre	centre	NOUN
abrj-529	2	31	of	of	ADP
abrj-529	2	32	science	science	NOUN
abrj-529	2	33	and	and	CCONJ
abrj-529	2	34	education	education	NOUN
abrj-529	2	35	,	,	PUNCT
abrj-529	2	36	usa	usa	PROPN
abrj-529	2	37	cash	cash	NOUN
abrj-529	2	38	vs.	vs.	ADP
abrj-529	2	39	accrual	accrual	ADJ
abrj-529	2	40	accounting	accounting	NOUN
abrj-529	2	41	for	for	ADP
abrj-529	2	42	freelancers	freelancer	NOUN
abrj-529	2	43	:	:	PUNCT
abrj-529	2	44	an	an	DET
abrj-529	2	45	analysis	analysis	NOUN
abrj-529	2	46	from	from	ADP
abrj-529	2	47	the	the	DET
abrj-529	2	48	uae	uae	PROPN
abrj-529	2	49	corporate	corporate	PROPN
abrj-529	2	50	tax	tax	NOUN
abrj-529	2	51	perspective	perspective	PROPN
abrj-529	2	52	manuel	manuel	NOUN
abrj-529	2	53	fernandez1	fernandez1	PROPN
abrj-529	3	1			PROPN
abrj-529	3	2	robinson	robinson	PROPN
abrj-529	3	3	joseph2	joseph2	PROPN
abrj-529	3	4	1em	1em	PROPN
abrj-529	3	5	normandie	normandie	PROPN
abrj-529	3	6	business	business	PROPN
abrj-529	3	7	school	school	NOUN
abrj-529	3	8	,	,	PUNCT
abrj-529	3	9	métis	métis	ADJ
abrj-529	3	10	lab	lab	NOUN
abrj-529	3	11	,	,	PUNCT
abrj-529	3	12	dubai	dubai	PROPN
abrj-529	3	13	,	,	PUNCT
abrj-529	3	14	united	united	PROPN
abrj-529	3	15	arab	arab	PROPN
abrj-529	3	16	emirates	emirates	PROPN
abrj-529	3	17	.	.	PUNCT
abrj-529	4	1	2school	2school	NUM
abrj-529	4	2	of	of	ADP
abrj-529	4	3	business	business	NOUN
abrj-529	4	4	,	,	PUNCT
abrj-529	4	5	horizon	horizon	PROPN
abrj-529	4	6	university	university	PROPN
abrj-529	4	7	college	college	PROPN
abrj-529	4	8	,	,	PUNCT
abrj-529	4	9	ajman	ajman	PROPN
abrj-529	4	10	,	,	PUNCT
abrj-529	4	11	united	united	PROPN
abrj-529	4	12	arab	arab	PROPN
abrj-529	4	13	emirates	emirates	PROPN
abrj-529	4	14	.	.	PUNCT
abrj-529	5	1	email	email	NOUN
abrj-529	5	2	:	:	PUNCT
abrj-529	6	1	qln_manuel@yahoo.com	qln_manuel@yahoo.com	PROPN
abrj-529	6	2	email	email	NOUN
abrj-529	6	3	:	:	PUNCT
abrj-529	6	4	mrobinjose@gmail.com	mrobinjose@gmail.com	X
abrj-529	6	5	(	(	PUNCT
abrj-529	6	6	corresponding	correspond	VERB
abrj-529	6	7	author	author	NOUN
abrj-529	6	8	)	)	PUNCT
abrj-529	6	9	abstract	abstract	ADP
abrj-529	6	10	the	the	DET
abrj-529	6	11	introduction	introduction	NOUN
abrj-529	6	12	of	of	ADP
abrj-529	6	13	corporate	corporate	ADJ
abrj-529	6	14	tax	tax	NOUN
abrj-529	6	15	in	in	ADP
abrj-529	6	16	the	the	DET
abrj-529	6	17	uae	uae	PROPN
abrj-529	6	18	marks	mark	VERB
abrj-529	6	19	a	a	DET
abrj-529	6	20	significant	significant	ADJ
abrj-529	6	21	development	development	NOUN
abrj-529	6	22	in	in	ADP
abrj-529	6	23	the	the	DET
abrj-529	6	24	nation	nation	NOUN
abrj-529	6	25	's	's	PART
abrj-529	6	26	fiscal	fiscal	ADJ
abrj-529	6	27	landscape	landscape	NOUN
abrj-529	6	28	,	,	PUNCT
abrj-529	6	29	prompting	prompt	VERB
abrj-529	6	30	freelancers	freelancer	NOUN
abrj-529	6	31	to	to	PART
abrj-529	6	32	reassess	reassess	VERB
abrj-529	6	33	their	their	PRON
abrj-529	6	34	accounting	accounting	NOUN
abrj-529	6	35	practices	practice	NOUN
abrj-529	6	36	.	.	PUNCT
abrj-529	7	1	this	this	DET
abrj-529	7	2	study	study	NOUN
abrj-529	7	3	explores	explore	VERB
abrj-529	7	4	the	the	DET
abrj-529	7	5	critical	critical	ADJ
abrj-529	7	6	decision	decision	NOUN
abrj-529	7	7	between	between	ADP
abrj-529	7	8	cash	cash	NOUN
abrj-529	7	9	basis	basis	NOUN
abrj-529	7	10	and	and	CCONJ
abrj-529	7	11	accrual	accrual	ADJ
abrj-529	7	12	accounting	accounting	NOUN
abrj-529	7	13	for	for	ADP
abrj-529	7	14	freelancers	freelancer	NOUN
abrj-529	7	15	operating	operate	VERB
abrj-529	7	16	under	under	ADP
abrj-529	7	17	the	the	DET
abrj-529	7	18	uae	uae	PROPN
abrj-529	7	19	corporate	corporate	ADJ
abrj-529	7	20	tax	tax	NOUN
abrj-529	7	21	regime	regime	NOUN
abrj-529	7	22	.	.	PUNCT
abrj-529	8	1	by	by	ADP
abrj-529	8	2	analysing	analyse	VERB
abrj-529	8	3	the	the	DET
abrj-529	8	4	impact	impact	NOUN
abrj-529	8	5	of	of	ADP
abrj-529	8	6	different	different	ADJ
abrj-529	8	7	visa	visa	NOUN
abrj-529	8	8	categories	category	NOUN
abrj-529	8	9	,	,	PUNCT
abrj-529	8	10	including	include	VERB
abrj-529	8	11	the	the	DET
abrj-529	8	12	freelance	freelance	NOUN
abrj-529	8	13	visa	visa	NOUN
abrj-529	8	14	,	,	PUNCT
abrj-529	8	15	golden	golden	ADJ
abrj-529	8	16	visa	visa	NOUN
abrj-529	8	17	,	,	PUNCT
abrj-529	8	18	and	and	CCONJ
abrj-529	8	19	investor	investor	NOUN
abrj-529	8	20	visa	visa	NOUN
abrj-529	8	21	,	,	PUNCT
abrj-529	8	22	the	the	DET
abrj-529	8	23	study	study	NOUN
abrj-529	8	24	evaluates	evaluate	VERB
abrj-529	8	25	which	which	DET
abrj-529	8	26	accounting	accounting	NOUN
abrj-529	8	27	method	method	NOUN
abrj-529	8	28	aligns	align	VERB
abrj-529	8	29	best	well	ADV
abrj-529	8	30	with	with	ADP
abrj-529	8	31	the	the	DET
abrj-529	8	32	financial	financial	ADJ
abrj-529	8	33	structure	structure	NOUN
abrj-529	8	34	,	,	PUNCT
abrj-529	8	35	business	business	NOUN
abrj-529	8	36	goals	goal	NOUN
abrj-529	8	37	,	,	PUNCT
abrj-529	8	38	and	and	CCONJ
abrj-529	8	39	compliance	compliance	NOUN
abrj-529	8	40	needs	need	NOUN
abrj-529	8	41	of	of	ADP
abrj-529	8	42	freelancers	freelancer	NOUN
abrj-529	8	43	.	.	PUNCT
abrj-529	9	1	the	the	DET
abrj-529	9	2	findings	finding	NOUN
abrj-529	9	3	suggest	suggest	VERB
abrj-529	9	4	that	that	SCONJ
abrj-529	9	5	freelancers	freelancer	NOUN
abrj-529	9	6	with	with	ADP
abrj-529	9	7	irregular	irregular	ADJ
abrj-529	9	8	cash	cash	NOUN
abrj-529	9	9	flows	flow	NOUN
abrj-529	9	10	and	and	CCONJ
abrj-529	9	11	short	short	ADJ
abrj-529	9	12	-	-	PUNCT
abrj-529	9	13	term	term	NOUN
abrj-529	9	14	visas	visa	NOUN
abrj-529	9	15	benefit	benefit	VERB
abrj-529	9	16	from	from	ADP
abrj-529	9	17	the	the	DET
abrj-529	9	18	simplicity	simplicity	NOUN
abrj-529	9	19	and	and	CCONJ
abrj-529	9	20	liquidity	liquidity	NOUN
abrj-529	9	21	management	management	NOUN
abrj-529	9	22	offered	offer	VERB
abrj-529	9	23	by	by	ADP
abrj-529	9	24	cash	cash	NOUN
abrj-529	9	25	basis	basis	NOUN
abrj-529	9	26	accounting	accounting	NOUN
abrj-529	9	27	,	,	PUNCT
abrj-529	9	28	which	which	PRON
abrj-529	9	29	aligns	align	VERB
abrj-529	9	30	taxable	taxable	ADJ
abrj-529	9	31	income	income	NOUN
abrj-529	9	32	with	with	ADP
abrj-529	9	33	actual	actual	ADJ
abrj-529	9	34	cash	cash	NOUN
abrj-529	9	35	receipts	receipt	NOUN
abrj-529	9	36	.	.	PUNCT
abrj-529	10	1	conversely	conversely	ADV
abrj-529	10	2	,	,	PUNCT
abrj-529	10	3	freelancers	freelancer	NOUN
abrj-529	10	4	with	with	ADP
abrj-529	10	5	long	long	ADJ
abrj-529	10	6	-	-	PUNCT
abrj-529	10	7	term	term	NOUN
abrj-529	10	8	or	or	CCONJ
abrj-529	10	9	investment	investment	NOUN
abrj-529	10	10	-	-	PUNCT
abrj-529	10	11	focused	focus	VERB
abrj-529	10	12	visas	visa	NOUN
abrj-529	10	13	are	be	AUX
abrj-529	10	14	better	well	ADV
abrj-529	10	15	suited	suit	VERB
abrj-529	10	16	to	to	ADP
abrj-529	10	17	accrual	accrual	ADJ
abrj-529	10	18	accounting	accounting	NOUN
abrj-529	10	19	,	,	PUNCT
abrj-529	10	20	which	which	PRON
abrj-529	10	21	provides	provide	VERB
abrj-529	10	22	a	a	DET
abrj-529	10	23	more	more	ADV
abrj-529	10	24	accurate	accurate	ADJ
abrj-529	10	25	representation	representation	NOUN
abrj-529	10	26	of	of	ADP
abrj-529	10	27	earnings	earning	NOUN
abrj-529	10	28	and	and	CCONJ
abrj-529	10	29	expenses	expense	NOUN
abrj-529	10	30	over	over	ADP
abrj-529	10	31	time	time	NOUN
abrj-529	10	32	,	,	PUNCT
abrj-529	10	33	crucial	crucial	ADJ
abrj-529	10	34	for	for	ADP
abrj-529	10	35	business	business	NOUN
abrj-529	10	36	growth	growth	NOUN
abrj-529	10	37	and	and	CCONJ
abrj-529	10	38	financial	financial	ADJ
abrj-529	10	39	planning	planning	NOUN
abrj-529	10	40	.	.	PUNCT
abrj-529	11	1	this	this	DET
abrj-529	11	2	study	study	NOUN
abrj-529	11	3	contributes	contribute	VERB
abrj-529	11	4	to	to	ADP
abrj-529	11	5	the	the	DET
abrj-529	11	6	ongoing	ongoing	ADJ
abrj-529	11	7	discussion	discussion	NOUN
abrj-529	11	8	on	on	ADP
abrj-529	11	9	tax	tax	NOUN
abrj-529	11	10	compliance	compliance	NOUN
abrj-529	11	11	and	and	CCONJ
abrj-529	11	12	accounting	accounting	NOUN
abrj-529	11	13	strategies	strategy	NOUN
abrj-529	11	14	in	in	ADP
abrj-529	11	15	the	the	DET
abrj-529	11	16	uae	uae	PROPN
abrj-529	11	17	,	,	PUNCT
abrj-529	11	18	providing	provide	VERB
abrj-529	11	19	valuable	valuable	ADJ
abrj-529	11	20	insights	insight	NOUN
abrj-529	11	21	into	into	ADP
abrj-529	11	22	how	how	SCONJ
abrj-529	11	23	freelancers	freelancer	NOUN
abrj-529	11	24	can	can	AUX
abrj-529	11	25	optimise	optimise	VERB
abrj-529	11	26	their	their	PRON
abrj-529	11	27	tax	tax	NOUN
abrj-529	11	28	obligations	obligation	NOUN
abrj-529	11	29	and	and	CCONJ
abrj-529	11	30	enhance	enhance	VERB
abrj-529	11	31	business	business	NOUN
abrj-529	11	32	performance	performance	NOUN
abrj-529	11	33	.	.	PUNCT
abrj-529	12	1	the	the	DET
abrj-529	12	2	paper	paper	NOUN
abrj-529	12	3	concludes	conclude	VERB
abrj-529	12	4	by	by	ADP
abrj-529	12	5	addressing	address	VERB
abrj-529	12	6	the	the	DET
abrj-529	12	7	limitations	limitation	NOUN
abrj-529	12	8	of	of	ADP
abrj-529	12	9	the	the	DET
abrj-529	12	10	research	research	NOUN
abrj-529	12	11	and	and	CCONJ
abrj-529	12	12	recommending	recommend	VERB
abrj-529	12	13	areas	area	NOUN
abrj-529	12	14	for	for	ADP
abrj-529	12	15	further	further	ADJ
abrj-529	12	16	exploration	exploration	NOUN
abrj-529	12	17	,	,	PUNCT
abrj-529	12	18	particularly	particularly	ADV
abrj-529	12	19	in	in	ADP
abrj-529	12	20	relation	relation	NOUN
abrj-529	12	21	to	to	PART
abrj-529	12	22	quantitative	quantitative	ADJ
abrj-529	12	23	analysis	analysis	NOUN
abrj-529	12	24	of	of	ADP
abrj-529	12	25	tax	tax	NOUN
abrj-529	12	26	impacts	impact	NOUN
abrj-529	12	27	across	across	ADP
abrj-529	12	28	different	different	ADJ
abrj-529	12	29	freelance	freelance	NOUN
abrj-529	12	30	industries	industry	NOUN
abrj-529	12	31	.	.	PUNCT
abrj-529	13	1	keywords	keyword	NOUN
abrj-529	13	2	:	:	PUNCT
abrj-529	13	3	accounting	accounting	NOUN
abrj-529	13	4	methods	method	NOUN
abrj-529	13	5	,	,	PUNCT
abrj-529	13	6	accrual	accrual	ADJ
abrj-529	13	7	accounting	accounting	NOUN
abrj-529	13	8	,	,	PUNCT
abrj-529	13	9	cash	cash	NOUN
abrj-529	13	10	accounting	accounting	NOUN
abrj-529	13	11	,	,	PUNCT
abrj-529	13	12	freelancers	freelancer	NOUN
abrj-529	13	13	,	,	PUNCT
abrj-529	13	14	gcc	gcc	NOUN
abrj-529	13	15	,	,	PUNCT
abrj-529	13	16	middle	middle	PROPN
abrj-529	13	17	east	east	PROPN
abrj-529	13	18	,	,	PUNCT
abrj-529	13	19	tax	tax	NOUN
abrj-529	13	20	compliance	compliance	NOUN
abrj-529	13	21	,	,	PUNCT
abrj-529	13	22	uae	uae	PROPN
abrj-529	13	23	corporate	corporate	ADJ
abrj-529	13	24	tax	tax	NOUN
abrj-529	13	25	.	.	PUNCT
abrj-529	14	1	1	1	X
abrj-529	14	2	.	.	X
abrj-529	14	3	introduction	introduction	NOUN
abrj-529	14	4	taxation	taxation	NOUN
abrj-529	14	5	forms	form	VERB
abrj-529	14	6	the	the	DET
abrj-529	14	7	backbone	backbone	NOUN
abrj-529	14	8	of	of	ADP
abrj-529	14	9	government	government	NOUN
abrj-529	14	10	revenue	revenue	NOUN
abrj-529	14	11	worldwide	worldwide	ADV
abrj-529	14	12	,	,	PUNCT
abrj-529	14	13	enabling	enable	VERB
abrj-529	14	14	the	the	DET
abrj-529	14	15	funding	funding	NOUN
abrj-529	14	16	of	of	ADP
abrj-529	14	17	public	public	ADJ
abrj-529	14	18	services	service	NOUN
abrj-529	14	19	,	,	PUNCT
abrj-529	14	20	infrastructure	infrastructure	NOUN
abrj-529	14	21	development	development	NOUN
abrj-529	14	22	,	,	PUNCT
abrj-529	14	23	and	and	CCONJ
abrj-529	14	24	national	national	ADJ
abrj-529	14	25	welfare	welfare	NOUN
abrj-529	14	26	initiatives	initiative	NOUN
abrj-529	14	27	.	.	PUNCT
abrj-529	15	1	taxes	taxis	NOUN
abrj-529	15	2	can	can	AUX
abrj-529	15	3	be	be	AUX
abrj-529	15	4	classified	classify	VERB
abrj-529	15	5	broadly	broadly	ADV
abrj-529	15	6	into	into	ADP
abrj-529	15	7	different	different	ADJ
abrj-529	15	8	categories	category	NOUN
abrj-529	15	9	,	,	PUNCT
abrj-529	15	10	including	include	VERB
abrj-529	15	11	income	income	NOUN
abrj-529	15	12	tax	tax	NOUN
abrj-529	15	13	,	,	PUNCT
abrj-529	15	14	corporate	corporate	ADJ
abrj-529	15	15	tax	tax	NOUN
abrj-529	15	16	,	,	PUNCT
abrj-529	15	17	value	value	NOUN
abrj-529	15	18	-	-	PUNCT
abrj-529	15	19	added	add	VERB
abrj-529	15	20	tax	tax	NOUN
abrj-529	15	21	(	(	PUNCT
abrj-529	15	22	vat	vat	NOUN
abrj-529	15	23	)	)	PUNCT
abrj-529	15	24	,	,	PUNCT
abrj-529	15	25	excise	excise	NOUN
abrj-529	15	26	duties	duty	NOUN
abrj-529	15	27	,	,	PUNCT
abrj-529	15	28	and	and	CCONJ
abrj-529	15	29	customs	custom	NOUN
abrj-529	15	30	duties	duty	NOUN
abrj-529	15	31	.	.	PUNCT
abrj-529	16	1	corporate	corporate	ADJ
abrj-529	16	2	tax	tax	NOUN
abrj-529	16	3	,	,	PUNCT
abrj-529	16	4	in	in	ADP
abrj-529	16	5	particular	particular	ADJ
abrj-529	16	6	,	,	PUNCT
abrj-529	16	7	plays	play	VERB
abrj-529	16	8	a	a	DET
abrj-529	16	9	crucial	crucial	ADJ
abrj-529	16	10	role	role	NOUN
abrj-529	16	11	in	in	ADP
abrj-529	16	12	regulating	regulate	VERB
abrj-529	16	13	businesses	business	NOUN
abrj-529	16	14	by	by	ADP
abrj-529	16	15	requiring	require	VERB
abrj-529	16	16	entities	entity	NOUN
abrj-529	16	17	that	that	PRON
abrj-529	16	18	generate	generate	VERB
abrj-529	16	19	profits	profit	NOUN
abrj-529	16	20	to	to	PART
abrj-529	16	21	contribute	contribute	VERB
abrj-529	16	22	a	a	DET
abrj-529	16	23	portion	portion	NOUN
abrj-529	16	24	of	of	ADP
abrj-529	16	25	their	their	PRON
abrj-529	16	26	income	income	NOUN
abrj-529	16	27	to	to	ADP
abrj-529	16	28	the	the	DET
abrj-529	16	29	state	state	NOUN
abrj-529	16	30	's	's	PART
abrj-529	16	31	coffers	coffer	NOUN
abrj-529	16	32	.	.	PUNCT
abrj-529	17	1	corporate	corporate	ADJ
abrj-529	17	2	tax	tax	NOUN
abrj-529	17	3	is	be	AUX
abrj-529	17	4	a	a	DET
abrj-529	17	5	levy	levy	NOUN
abrj-529	17	6	imposed	impose	VERB
abrj-529	17	7	on	on	ADP
abrj-529	17	8	the	the	DET
abrj-529	17	9	profit	profit	NOUN
abrj-529	17	10	of	of	ADP
abrj-529	17	11	a	a	DET
abrj-529	17	12	corporation	corporation	NOUN
abrj-529	17	13	.	.	PUNCT
abrj-529	18	1	this	this	DET
abrj-529	18	2	type	type	NOUN
abrj-529	18	3	of	of	ADP
abrj-529	18	4	tax	tax	NOUN
abrj-529	18	5	is	be	AUX
abrj-529	18	6	typically	typically	ADV
abrj-529	18	7	calculated	calculate	VERB
abrj-529	18	8	based	base	VERB
abrj-529	18	9	on	on	ADP
abrj-529	18	10	the	the	DET
abrj-529	18	11	corporation	corporation	NOUN
abrj-529	18	12	's	's	PART
abrj-529	18	13	net	net	ADJ
abrj-529	18	14	income	income	NOUN
abrj-529	18	15	,	,	PUNCT
abrj-529	18	16	which	which	PRON
abrj-529	18	17	is	be	AUX
abrj-529	18	18	the	the	DET
abrj-529	18	19	total	total	ADJ
abrj-529	18	20	income	income	NOUN
abrj-529	18	21	after	after	ADP
abrj-529	18	22	deducting	deduct	VERB
abrj-529	18	23	allowable	allowable	ADJ
abrj-529	18	24	expenses	expense	NOUN
abrj-529	18	25	and	and	CCONJ
abrj-529	18	26	other	other	ADJ
abrj-529	18	27	deductions	deduction	NOUN
abrj-529	18	28	.	.	PUNCT
abrj-529	19	1	corporate	corporate	ADJ
abrj-529	19	2	taxes	taxis	NOUN
abrj-529	19	3	are	be	AUX
abrj-529	19	4	applied	apply	VERB
abrj-529	19	5	to	to	ADP
abrj-529	19	6	entities	entity	NOUN
abrj-529	19	7	of	of	ADP
abrj-529	19	8	varying	vary	VERB
abrj-529	19	9	sizes	size	NOUN
abrj-529	19	10	,	,	PUNCT
abrj-529	19	11	ranging	range	VERB
abrj-529	19	12	from	from	ADP
abrj-529	19	13	multinational	multinational	ADJ
abrj-529	19	14	companies	company	NOUN
abrj-529	19	15	to	to	ADP
abrj-529	19	16	small	small	ADJ
abrj-529	19	17	and	and	CCONJ
abrj-529	19	18	medium	medium	ADJ
abrj-529	19	19	-	-	PUNCT
abrj-529	19	20	sized	sized	ADJ
abrj-529	19	21	enterprises	enterprise	NOUN
abrj-529	19	22	(	(	PUNCT
abrj-529	19	23	smes	sme	NOUN
abrj-529	19	24	)	)	PUNCT
abrj-529	19	25	.	.	PUNCT
abrj-529	20	1	the	the	DET
abrj-529	20	2	tax	tax	NOUN
abrj-529	20	3	rate	rate	NOUN
abrj-529	20	4	can	can	AUX
abrj-529	20	5	vary	vary	VERB
abrj-529	20	6	from	from	ADP
abrj-529	20	7	country	country	NOUN
abrj-529	20	8	to	to	ADP
abrj-529	20	9	country	country	NOUN
abrj-529	20	10	and	and	CCONJ
abrj-529	20	11	is	be	AUX
abrj-529	20	12	designed	design	VERB
abrj-529	20	13	to	to	PART
abrj-529	20	14	ensure	ensure	VERB
abrj-529	20	15	that	that	SCONJ
abrj-529	20	16	businesses	business	NOUN
abrj-529	20	17	contribute	contribute	VERB
abrj-529	20	18	to	to	ADP
abrj-529	20	19	the	the	DET
abrj-529	20	20	economic	economic	ADJ
abrj-529	20	21	framework	framework	NOUN
abrj-529	20	22	while	while	SCONJ
abrj-529	20	23	maintaining	maintain	VERB
abrj-529	20	24	the	the	DET
abrj-529	20	25	state	state	NOUN
abrj-529	20	26	's	's	PART
abrj-529	20	27	revenue	revenue	NOUN
abrj-529	20	28	flow	flow	NOUN
abrj-529	20	29	.	.	PUNCT
abrj-529	21	1	corporate	corporate	ADJ
abrj-529	21	2	tax	tax	NOUN
abrj-529	21	3	promotes	promote	VERB
abrj-529	21	4	transparency	transparency	NOUN
abrj-529	21	5	and	and	CCONJ
abrj-529	21	6	fosters	foster	VERB
abrj-529	21	7	a	a	DET
abrj-529	21	8	competitive	competitive	ADJ
abrj-529	21	9	business	business	NOUN
abrj-529	21	10	environment	environment	NOUN
abrj-529	21	11	by	by	ADP
abrj-529	21	12	aligning	align	VERB
abrj-529	21	13	with	with	ADP
abrj-529	21	14	international	international	ADJ
abrj-529	21	15	taxation	taxation	NOUN
abrj-529	21	16	standards	standard	NOUN
abrj-529	21	17	.	.	PUNCT
abrj-529	22	1	the	the	DET
abrj-529	22	2	uae	uae	PROPN
abrj-529	22	3	introduced	introduce	VERB
abrj-529	22	4	its	its	PRON
abrj-529	22	5	federal	federal	ADJ
abrj-529	22	6	corporate	corporate	ADJ
abrj-529	22	7	tax	tax	NOUN
abrj-529	22	8	regime	regime	NOUN
abrj-529	22	9	,	,	PUNCT
abrj-529	22	10	effective	effective	ADJ
abrj-529	22	11	as	as	ADP
abrj-529	22	12	of	of	ADP
abrj-529	22	13	june	june	PROPN
abrj-529	22	14	1	1	NUM
abrj-529	22	15	,	,	PUNCT
abrj-529	22	16	2023	2023	NUM
abrj-529	22	17	,	,	PUNCT
abrj-529	22	18	with	with	ADP
abrj-529	22	19	a	a	DET
abrj-529	22	20	standard	standard	ADJ
abrj-529	22	21	tax	tax	NOUN
abrj-529	22	22	rate	rate	NOUN
abrj-529	22	23	of	of	ADP
abrj-529	22	24	9	9	NUM
abrj-529	22	25	%	%	NOUN
abrj-529	22	26	on	on	ADP
abrj-529	22	27	taxable	taxable	ADJ
abrj-529	22	28	profits	profit	NOUN
abrj-529	22	29	exceeding	exceed	VERB
abrj-529	22	30	aed	aed	NOUN
abrj-529	22	31	375,000	375,000	NUM
abrj-529	22	32	(	(	PUNCT
abrj-529	22	33	approximately	approximately	ADV
abrj-529	22	34	us$100,000	us$100,000	NUM
abrj-529	22	35	)	)	PUNCT
abrj-529	22	36	.	.	PUNCT
abrj-529	23	1	this	this	DET
abrj-529	23	2	initiative	initiative	NOUN
abrj-529	23	3	marked	mark	VERB
abrj-529	23	4	a	a	DET
abrj-529	23	5	significant	significant	ADJ
abrj-529	23	6	shift	shift	NOUN
abrj-529	23	7	in	in	ADP
abrj-529	23	8	the	the	DET
abrj-529	23	9	uae	uae	PROPN
abrj-529	23	10	’s	’s	PART
abrj-529	23	11	fiscal	fiscal	ADJ
abrj-529	23	12	policy	policy	NOUN
abrj-529	23	13	,	,	PUNCT
abrj-529	23	14	given	give	VERB
abrj-529	23	15	that	that	SCONJ
abrj-529	23	16	the	the	DET
abrj-529	23	17	country	country	NOUN
abrj-529	23	18	had	have	AUX
abrj-529	23	19	historically	historically	ADV
abrj-529	23	20	maintained	maintain	VERB
abrj-529	23	21	a	a	DET
abrj-529	23	22	tax	tax	NOUN
abrj-529	23	23	-	-	PUNCT
abrj-529	23	24	free	free	ADJ
abrj-529	23	25	reputation	reputation	NOUN
abrj-529	23	26	to	to	PART
abrj-529	23	27	attract	attract	VERB
abrj-529	23	28	businesses	business	NOUN
abrj-529	23	29	and	and	CCONJ
abrj-529	23	30	expatriates	expatriate	NOUN
abrj-529	23	31	.	.	PUNCT
abrj-529	24	1	the	the	DET
abrj-529	24	2	implementation	implementation	NOUN
abrj-529	24	3	of	of	ADP
abrj-529	24	4	corporate	corporate	ADJ
abrj-529	24	5	tax	tax	NOUN
abrj-529	24	6	was	be	AUX
abrj-529	24	7	driven	drive	VERB
abrj-529	24	8	by	by	ADP
abrj-529	24	9	the	the	DET
abrj-529	24	10	uae	uae	PROPN
abrj-529	24	11	's	's	PART
abrj-529	24	12	efforts	effort	NOUN
abrj-529	24	13	to	to	PART
abrj-529	24	14	align	align	VERB
abrj-529	24	15	with	with	ADP
abrj-529	24	16	global	global	ADJ
abrj-529	24	17	tax	tax	NOUN
abrj-529	24	18	practices	practice	NOUN
abrj-529	24	19	and	and	CCONJ
abrj-529	24	20	comply	comply	VERB
abrj-529	24	21	with	with	ADP
abrj-529	24	22	international	international	ADJ
abrj-529	24	23	frameworks	framework	NOUN
abrj-529	24	24	such	such	ADJ
abrj-529	24	25	as	as	ADP
abrj-529	24	26	the	the	DET
abrj-529	24	27	oecd	oecd	PROPN
abrj-529	24	28	's	's	PART
abrj-529	24	29	base	base	NOUN
abrj-529	24	30	erosion	erosion	NOUN
abrj-529	24	31	and	and	CCONJ
abrj-529	24	32	profit	profit	NOUN
abrj-529	24	33	shifting	shifting	NOUN
abrj-529	24	34	(	(	PUNCT
abrj-529	24	35	beps	beps	NOUN
abrj-529	24	36	)	)	PUNCT
abrj-529	24	37	measures	measure	NOUN
abrj-529	24	38	.	.	PUNCT
abrj-529	25	1	corporate	corporate	ADJ
abrj-529	25	2	tax	tax	NOUN
abrj-529	25	3	applies	apply	VERB
abrj-529	25	4	to	to	ADP
abrj-529	25	5	all	all	DET
abrj-529	25	6	uae	uae	PROPN
abrj-529	25	7	-	-	PUNCT
abrj-529	25	8	based	base	VERB
abrj-529	25	9	legal	legal	ADJ
abrj-529	25	10	entities	entity	NOUN
abrj-529	25	11	,	,	PUNCT
abrj-529	25	12	including	include	VERB
abrj-529	25	13	mainland	mainland	NOUN
abrj-529	25	14	companies	company	NOUN
abrj-529	25	15	and	and	CCONJ
abrj-529	25	16	branches	branch	NOUN
abrj-529	25	17	of	of	ADP
abrj-529	25	18	foreign	foreign	ADJ
abrj-529	25	19	companies	company	NOUN
abrj-529	25	20	operating	operate	VERB
abrj-529	25	21	in	in	ADP
abrj-529	25	22	the	the	DET
abrj-529	25	23	uae	uae	PROPN
abrj-529	25	24	.	.	PUNCT
abrj-529	26	1	free	free	PROPN
abrj-529	26	2	zone	zone	NOUN
abrj-529	26	3	businesses	business	NOUN
abrj-529	26	4	are	be	AUX
abrj-529	26	5	also	also	ADV
abrj-529	26	6	subject	subject	ADJ
abrj-529	26	7	to	to	ADP
abrj-529	26	8	tax	tax	NOUN
abrj-529	26	9	,	,	PUNCT
abrj-529	26	10	but	but	CCONJ
abrj-529	26	11	they	they	PRON
abrj-529	26	12	can	can	AUX
abrj-529	26	13	benefit	benefit	VERB
abrj-529	26	14	from	from	ADP
abrj-529	26	15	a	a	DET
abrj-529	26	16	0	0	NUM
abrj-529	26	17	%	%	NOUN
abrj-529	26	18	tax	tax	NOUN
abrj-529	26	19	rate	rate	NOUN
abrj-529	26	20	under	under	ADP
abrj-529	26	21	specific	specific	ADJ
abrj-529	26	22	conditions	condition	NOUN
abrj-529	26	23	related	relate	VERB
abrj-529	26	24	to	to	ADP
abrj-529	26	25	economic	economic	ADJ
abrj-529	26	26	substance	substance	NOUN
abrj-529	26	27	regulations	regulation	NOUN
abrj-529	26	28	.	.	PUNCT
abrj-529	27	1	freelancers	freelancer	NOUN
abrj-529	27	2	earning	earn	VERB
abrj-529	27	3	over	over	ADP
abrj-529	27	4	aed	aed	NOUN
abrj-529	27	5	375,000	375,000	NUM
abrj-529	27	6	annually	annually	ADV
abrj-529	27	7	also	also	ADV
abrj-529	27	8	fall	fall	VERB
abrj-529	27	9	under	under	ADP
abrj-529	27	10	the	the	DET
abrj-529	27	11	purview	purview	NOUN
abrj-529	27	12	of	of	ADP
abrj-529	27	13	the	the	DET
abrj-529	27	14	uae	uae	PROPN
abrj-529	27	15	's	's	PART
abrj-529	27	16	corporate	corporate	ADJ
abrj-529	27	17	tax	tax	NOUN
abrj-529	27	18	regime	regime	NOUN
abrj-529	27	19	,	,	PUNCT
abrj-529	27	20	adding	add	VERB
abrj-529	27	21	a	a	DET
abrj-529	27	22	new	new	ADJ
abrj-529	27	23	layer	layer	NOUN
abrj-529	27	24	of	of	ADP
abrj-529	27	25	complexity	complexity	NOUN
abrj-529	27	26	to	to	ADP
abrj-529	27	27	their	their	PRON
abrj-529	27	28	financial	financial	ADJ
abrj-529	27	29	management	management	NOUN
abrj-529	27	30	.	.	PUNCT
abrj-529	28	1	the	the	DET
abrj-529	28	2	introduction	introduction	NOUN
abrj-529	28	3	of	of	ADP
abrj-529	28	4	corporate	corporate	ADJ
abrj-529	28	5	tax	tax	NOUN
abrj-529	28	6	in	in	ADP
abrj-529	28	7	the	the	DET
abrj-529	28	8	uae	uae	PROPN
abrj-529	28	9	has	have	AUX
abrj-529	28	10	had	have	VERB
abrj-529	28	11	far	far	ADV
abrj-529	28	12	-	-	PUNCT
abrj-529	28	13	reaching	reach	VERB
abrj-529	28	14	implications	implication	NOUN
abrj-529	28	15	for	for	ADP
abrj-529	28	16	businesses	business	NOUN
abrj-529	28	17	of	of	ADP
abrj-529	28	18	all	all	DET
abrj-529	28	19	sizes	size	NOUN
abrj-529	28	20	,	,	PUNCT
abrj-529	28	21	including	include	VERB
abrj-529	28	22	the	the	DET
abrj-529	28	23	fast	fast	ADV
abrj-529	28	24	-	-	PUNCT
abrj-529	28	25	growing	grow	VERB
abrj-529	28	26	gig	gig	NOUN
abrj-529	28	27	economy	economy	NOUN
abrj-529	28	28	,	,	PUNCT
abrj-529	28	29	where	where	SCONJ
abrj-529	28	30	freelancers	freelancer	NOUN
abrj-529	28	31	operate	operate	VERB
abrj-529	28	32	as	as	ADP
abrj-529	28	33	independent	independent	ADJ
abrj-529	28	34	entities	entity	NOUN
abrj-529	28	35	.	.	PUNCT
abrj-529	29	1	the	the	DET
abrj-529	29	2	choice	choice	NOUN
abrj-529	29	3	of	of	ADP
abrj-529	29	4	accounting	accounting	NOUN
abrj-529	29	5	method	method	NOUN
abrj-529	29	6	—	—	PUNCT
abrj-529	29	7	whether	whether	SCONJ
abrj-529	29	8	to	to	PART
abrj-529	29	9	use	use	VERB
abrj-529	29	10	cash	cash	NOUN
abrj-529	29	11	basis	basis	NOUN
abrj-529	29	12	or	or	CCONJ
abrj-529	29	13	accrual	accrual	ADJ
abrj-529	29	14	accounting	accounting	NOUN
abrj-529	29	15	—	—	PUNCT
abrj-529	29	16	has	have	AUX
abrj-529	29	17	become	become	VERB
abrj-529	29	18	a	a	DET
abrj-529	29	19	pressing	press	VERB
abrj-529	29	20	issue	issue	NOUN
abrj-529	29	21	for	for	ADP
abrj-529	29	22	freelancers	freelancer	NOUN
abrj-529	29	23	as	as	SCONJ
abrj-529	29	24	it	it	PRON
abrj-529	29	25	affects	affect	VERB
abrj-529	29	26	the	the	DET
abrj-529	29	27	timing	timing	NOUN
abrj-529	29	28	of	of	ADP
abrj-529	29	29	income	income	NOUN
abrj-529	29	30	and	and	CCONJ
abrj-529	29	31	expenses	expense	NOUN
abrj-529	29	32	and	and	CCONJ
abrj-529	29	33	,	,	PUNCT
abrj-529	29	34	consequently	consequently	ADV
abrj-529	29	35	,	,	PUNCT
abrj-529	29	36	their	their	PRON
abrj-529	29	37	tax	tax	NOUN
abrj-529	29	38	liability	liability	NOUN
abrj-529	29	39	.	.	PUNCT
abrj-529	30	1	this	this	DET
abrj-529	30	2	study	study	NOUN
abrj-529	30	3	is	be	AUX
abrj-529	30	4	crucial	crucial	ADJ
abrj-529	30	5	in	in	ADP
abrj-529	30	6	mailto:qln_manuel@yahoo.com	mailto:qln_manuel@yahoo.com	X
abrj-529	30	7	mailto:mrobinjose@gmail.com	mailto:mrobinjose@gmail.com	NOUN
abrj-529	30	8	https://doi.org/10.55220/2576-6759.529	https://doi.org/10.55220/2576-6759.529	CCONJ
abrj-529	30	9	asian	asian	ADJ
abrj-529	30	10	business	business	NOUN
abrj-529	30	11	research	research	NOUN
abrj-529	30	12	journal	journal	NOUN
abrj-529	30	13	,	,	PUNCT
abrj-529	30	14	2025	2025	NUM
abrj-529	30	15	,	,	PUNCT
abrj-529	30	16	10(8	10(8	NUM
abrj-529	30	17	):	):	PUNCT
abrj-529	30	18	11	11	NUM
abrj-529	30	19	-	-	SYM
abrj-529	30	20	15	15	NUM
abrj-529	30	21	12	12	NUM
abrj-529	30	22	©	©	PROPN
abrj-529	30	23	2025	2025	NUM
abrj-529	30	24	by	by	ADP
abrj-529	30	25	the	the	DET
abrj-529	30	26	authors	author	NOUN
abrj-529	30	27	;	;	PUNCT
abrj-529	30	28	licensee	licensee	NOUN
abrj-529	30	29	eastern	eastern	ADJ
abrj-529	30	30	centre	centre	NOUN
abrj-529	30	31	of	of	ADP
abrj-529	30	32	science	science	NOUN
abrj-529	30	33	and	and	CCONJ
abrj-529	30	34	education	education	NOUN
abrj-529	30	35	,	,	PUNCT
abrj-529	30	36	usa	usa	PROPN
abrj-529	30	37	helping	help	VERB
abrj-529	30	38	freelancers	freelancer	NOUN
abrj-529	30	39	navigate	navigate	VERB
abrj-529	30	40	the	the	DET
abrj-529	30	41	complexities	complexity	NOUN
abrj-529	30	42	of	of	ADP
abrj-529	30	43	corporate	corporate	ADJ
abrj-529	30	44	tax	tax	NOUN
abrj-529	30	45	compliance	compliance	NOUN
abrj-529	30	46	by	by	ADP
abrj-529	30	47	examining	examine	VERB
abrj-529	30	48	which	which	DET
abrj-529	30	49	accounting	accounting	NOUN
abrj-529	30	50	method	method	NOUN
abrj-529	30	51	best	well	ADV
abrj-529	30	52	aligns	align	VERB
abrj-529	30	53	with	with	ADP
abrj-529	30	54	their	their	PRON
abrj-529	30	55	operational	operational	ADJ
abrj-529	30	56	structure	structure	NOUN
abrj-529	30	57	and	and	CCONJ
abrj-529	30	58	financial	financial	ADJ
abrj-529	30	59	realities	reality	NOUN
abrj-529	30	60	.	.	PUNCT
abrj-529	31	1	as	as	SCONJ
abrj-529	31	2	freelancers	freelancer	NOUN
abrj-529	31	3	often	often	ADV
abrj-529	31	4	face	face	VERB
abrj-529	31	5	fluctuating	fluctuate	VERB
abrj-529	31	6	income	income	NOUN
abrj-529	31	7	streams	stream	NOUN
abrj-529	31	8	and	and	CCONJ
abrj-529	31	9	delayed	delayed	ADJ
abrj-529	31	10	payments	payment	NOUN
abrj-529	31	11	,	,	PUNCT
abrj-529	31	12	understanding	understand	VERB
abrj-529	31	13	the	the	DET
abrj-529	31	14	advantages	advantage	NOUN
abrj-529	31	15	and	and	CCONJ
abrj-529	31	16	disadvantages	disadvantage	NOUN
abrj-529	31	17	of	of	ADP
abrj-529	31	18	cash	cash	NOUN
abrj-529	31	19	basis	basis	NOUN
abrj-529	31	20	versus	versus	ADP
abrj-529	31	21	accrual	accrual	ADJ
abrj-529	31	22	accounting	accounting	NOUN
abrj-529	31	23	is	be	AUX
abrj-529	31	24	vital	vital	ADJ
abrj-529	31	25	for	for	ADP
abrj-529	31	26	efficient	efficient	ADJ
abrj-529	31	27	tax	tax	NOUN
abrj-529	31	28	management	management	NOUN
abrj-529	31	29	.	.	PUNCT
abrj-529	32	1	by	by	ADP
abrj-529	32	2	exploring	explore	VERB
abrj-529	32	3	this	this	DET
abrj-529	32	4	issue	issue	NOUN
abrj-529	32	5	,	,	PUNCT
abrj-529	32	6	the	the	DET
abrj-529	32	7	study	study	NOUN
abrj-529	32	8	contributes	contribute	VERB
abrj-529	32	9	to	to	ADP
abrj-529	32	10	the	the	DET
abrj-529	32	11	broader	broad	ADJ
abrj-529	32	12	discussion	discussion	NOUN
abrj-529	32	13	of	of	ADP
abrj-529	32	14	tax	tax	NOUN
abrj-529	32	15	strategy	strategy	NOUN
abrj-529	32	16	and	and	CCONJ
abrj-529	32	17	compliance	compliance	NOUN
abrj-529	32	18	for	for	ADP
abrj-529	32	19	freelancers	freelancer	NOUN
abrj-529	32	20	in	in	ADP
abrj-529	32	21	the	the	DET
abrj-529	32	22	uae	uae	PROPN
abrj-529	32	23	’s	’s	PART
abrj-529	32	24	evolving	evolve	VERB
abrj-529	32	25	regulatory	regulatory	ADJ
abrj-529	32	26	environment	environment	NOUN
abrj-529	32	27	.	.	PUNCT
abrj-529	33	1	2	2	X
abrj-529	33	2	.	.	X
abrj-529	33	3	theoretical	theoretical	ADJ
abrj-529	33	4	review	review	NOUN
abrj-529	33	5	2.1	2.1	NUM
abrj-529	33	6	.	.	PUNCT
abrj-529	34	1	taxation	taxation	NOUN
abrj-529	34	2	and	and	CCONJ
abrj-529	34	3	accounting	accounting	NOUN
abrj-529	34	4	methods	method	NOUN
abrj-529	34	5	accounting	accounting	NOUN
abrj-529	34	6	methods	method	NOUN
abrj-529	34	7	play	play	VERB
abrj-529	34	8	a	a	DET
abrj-529	34	9	crucial	crucial	ADJ
abrj-529	34	10	role	role	NOUN
abrj-529	34	11	in	in	ADP
abrj-529	34	12	determining	determine	VERB
abrj-529	34	13	tax	tax	NOUN
abrj-529	34	14	liabilities	liability	NOUN
abrj-529	34	15	,	,	PUNCT
abrj-529	34	16	particularly	particularly	ADV
abrj-529	34	17	in	in	ADP
abrj-529	34	18	contexts	context	NOUN
abrj-529	34	19	where	where	SCONJ
abrj-529	34	20	revenue	revenue	NOUN
abrj-529	34	21	recognition	recognition	NOUN
abrj-529	34	22	varies	vary	VERB
abrj-529	34	23	depending	depend	VERB
abrj-529	34	24	on	on	ADP
abrj-529	34	25	the	the	DET
abrj-529	34	26	method	method	NOUN
abrj-529	34	27	employed	employ	VERB
abrj-529	34	28	.	.	PUNCT
abrj-529	35	1	the	the	DET
abrj-529	35	2	two	two	NUM
abrj-529	35	3	primary	primary	ADJ
abrj-529	35	4	accounting	accounting	NOUN
abrj-529	35	5	methods	method	NOUN
abrj-529	35	6	—	—	PUNCT
abrj-529	35	7	cash	cash	NOUN
abrj-529	35	8	basis	basis	NOUN
abrj-529	35	9	and	and	CCONJ
abrj-529	35	10	accrual	accrual	ADJ
abrj-529	35	11	basis	basis	NOUN
abrj-529	35	12	—	—	PUNCT
abrj-529	35	13	have	have	AUX
abrj-529	35	14	been	be	AUX
abrj-529	35	15	extensively	extensively	ADV
abrj-529	35	16	studied	study	VERB
abrj-529	35	17	in	in	ADP
abrj-529	35	18	the	the	DET
abrj-529	35	19	literature	literature	NOUN
abrj-529	35	20	regarding	regard	VERB
abrj-529	35	21	their	their	PRON
abrj-529	35	22	impact	impact	NOUN
abrj-529	35	23	on	on	ADP
abrj-529	35	24	tax	tax	NOUN
abrj-529	35	25	calculations	calculation	NOUN
abrj-529	35	26	and	and	CCONJ
abrj-529	35	27	financial	financial	ADJ
abrj-529	35	28	reporting	reporting	NOUN
abrj-529	35	29	.	.	PUNCT
abrj-529	36	1	cash	cash	NOUN
abrj-529	36	2	basis	basis	NOUN
abrj-529	36	3	accounting	accounting	NOUN
abrj-529	36	4	records	record	NOUN
abrj-529	36	5	revenues	revenue	NOUN
abrj-529	36	6	and	and	CCONJ
abrj-529	36	7	expenses	expense	NOUN
abrj-529	36	8	only	only	ADV
abrj-529	36	9	when	when	SCONJ
abrj-529	36	10	cash	cash	NOUN
abrj-529	36	11	transactions	transaction	NOUN
abrj-529	36	12	occur	occur	VERB
abrj-529	36	13	,	,	PUNCT
abrj-529	36	14	making	make	VERB
abrj-529	36	15	it	it	PRON
abrj-529	36	16	a	a	DET
abrj-529	36	17	simpler	simple	ADJ
abrj-529	36	18	and	and	CCONJ
abrj-529	36	19	more	more	ADV
abrj-529	36	20	immediate	immediate	ADJ
abrj-529	36	21	method	method	NOUN
abrj-529	36	22	of	of	ADP
abrj-529	36	23	accounting	accounting	NOUN
abrj-529	36	24	,	,	PUNCT
abrj-529	36	25	particularly	particularly	ADV
abrj-529	36	26	suited	suit	VERB
abrj-529	36	27	for	for	ADP
abrj-529	36	28	small	small	ADJ
abrj-529	36	29	businesses	business	NOUN
abrj-529	36	30	and	and	CCONJ
abrj-529	36	31	freelancers	freelancer	NOUN
abrj-529	36	32	(	(	PUNCT
abrj-529	36	33	christensen	christensen	PROPN
abrj-529	36	34	&	&	CCONJ
abrj-529	36	35	demski	demski	PROPN
abrj-529	36	36	,	,	PUNCT
abrj-529	36	37	2006	2006	NUM
abrj-529	36	38	)	)	PUNCT
abrj-529	36	39	.	.	PUNCT
abrj-529	37	1	in	in	ADP
abrj-529	37	2	contrast	contrast	NOUN
abrj-529	37	3	,	,	PUNCT
abrj-529	37	4	accrual	accrual	ADJ
abrj-529	37	5	accounting	accounting	NOUN
abrj-529	37	6	records	record	NOUN
abrj-529	37	7	revenues	revenue	NOUN
abrj-529	37	8	and	and	CCONJ
abrj-529	37	9	expenses	expense	NOUN
abrj-529	37	10	when	when	SCONJ
abrj-529	37	11	they	they	PRON
abrj-529	37	12	are	be	AUX
abrj-529	37	13	earned	earn	VERB
abrj-529	37	14	or	or	CCONJ
abrj-529	37	15	incurred	incur	VERB
abrj-529	37	16	,	,	PUNCT
abrj-529	37	17	regardless	regardless	ADV
abrj-529	37	18	of	of	ADP
abrj-529	37	19	cash	cash	NOUN
abrj-529	37	20	flow	flow	NOUN
abrj-529	37	21	,	,	PUNCT
abrj-529	37	22	which	which	PRON
abrj-529	37	23	provides	provide	VERB
abrj-529	37	24	a	a	DET
abrj-529	37	25	more	more	ADV
abrj-529	37	26	accurate	accurate	ADJ
abrj-529	37	27	representation	representation	NOUN
abrj-529	37	28	of	of	ADP
abrj-529	37	29	financial	financial	ADJ
abrj-529	37	30	performance	performance	NOUN
abrj-529	37	31	over	over	ADP
abrj-529	37	32	time	time	NOUN
abrj-529	37	33	but	but	CCONJ
abrj-529	37	34	introduces	introduce	VERB
abrj-529	37	35	complexity	complexity	NOUN
abrj-529	37	36	into	into	ADP
abrj-529	37	37	financial	financial	ADJ
abrj-529	37	38	reporting	reporting	NOUN
abrj-529	37	39	(	(	PUNCT
abrj-529	37	40	datar	datar	PROPN
abrj-529	37	41	&	&	CCONJ
abrj-529	37	42	rajan	rajan	PROPN
abrj-529	37	43	,	,	PUNCT
abrj-529	37	44	2023	2023	NUM
abrj-529	37	45	)	)	PUNCT
abrj-529	37	46	.	.	PUNCT
abrj-529	38	1	studies	study	NOUN
abrj-529	38	2	have	have	AUX
abrj-529	38	3	shown	show	VERB
abrj-529	38	4	that	that	SCONJ
abrj-529	38	5	the	the	DET
abrj-529	38	6	choice	choice	NOUN
abrj-529	38	7	between	between	ADP
abrj-529	38	8	these	these	DET
abrj-529	38	9	methods	method	NOUN
abrj-529	38	10	can	can	AUX
abrj-529	38	11	significantly	significantly	ADV
abrj-529	38	12	impact	impact	VERB
abrj-529	38	13	the	the	DET
abrj-529	38	14	reported	report	VERB
abrj-529	38	15	taxable	taxable	ADJ
abrj-529	38	16	income	income	NOUN
abrj-529	38	17	.	.	PUNCT
abrj-529	39	1	for	for	ADP
abrj-529	39	2	businesses	business	NOUN
abrj-529	39	3	with	with	ADP
abrj-529	39	4	fluctuating	fluctuate	VERB
abrj-529	39	5	or	or	CCONJ
abrj-529	39	6	seasonal	seasonal	ADJ
abrj-529	39	7	incomes	income	NOUN
abrj-529	39	8	,	,	PUNCT
abrj-529	39	9	such	such	ADJ
abrj-529	39	10	as	as	ADP
abrj-529	39	11	freelancers	freelancer	NOUN
abrj-529	39	12	,	,	PUNCT
abrj-529	39	13	the	the	DET
abrj-529	39	14	cash	cash	NOUN
abrj-529	39	15	basis	basis	NOUN
abrj-529	39	16	method	method	NOUN
abrj-529	39	17	often	often	ADV
abrj-529	39	18	aligns	align	VERB
abrj-529	39	19	more	more	ADV
abrj-529	39	20	closely	closely	ADV
abrj-529	39	21	with	with	ADP
abrj-529	39	22	cash	cash	NOUN
abrj-529	39	23	availability	availability	NOUN
abrj-529	39	24	,	,	PUNCT
abrj-529	39	25	thereby	thereby	ADV
abrj-529	39	26	reducing	reduce	VERB
abrj-529	39	27	tax	tax	NOUN
abrj-529	39	28	burdens	burden	NOUN
abrj-529	39	29	during	during	ADP
abrj-529	39	30	lean	lean	ADJ
abrj-529	39	31	periods	period	NOUN
abrj-529	39	32	.	.	PUNCT
abrj-529	40	1	however	however	ADV
abrj-529	40	2	,	,	PUNCT
abrj-529	40	3	accrual	accrual	ADJ
abrj-529	40	4	accounting	accounting	NOUN
abrj-529	40	5	offers	offer	VERB
abrj-529	40	6	advantages	advantage	NOUN
abrj-529	40	7	in	in	ADP
abrj-529	40	8	understanding	understand	VERB
abrj-529	40	9	long	long	ADJ
abrj-529	40	10	-	-	PUNCT
abrj-529	40	11	term	term	NOUN
abrj-529	40	12	profitability	profitability	NOUN
abrj-529	40	13	for	for	ADP
abrj-529	40	14	those	those	PRON
abrj-529	40	15	seeking	seek	VERB
abrj-529	40	16	a	a	DET
abrj-529	40	17	clearer	clear	ADJ
abrj-529	40	18	financial	financial	ADJ
abrj-529	40	19	picture	picture	NOUN
abrj-529	40	20	over	over	ADP
abrj-529	40	21	multiple	multiple	ADJ
abrj-529	40	22	periods	period	NOUN
abrj-529	40	23	,	,	PUNCT
abrj-529	40	24	although	although	SCONJ
abrj-529	40	25	it	it	PRON
abrj-529	40	26	may	may	AUX
abrj-529	40	27	potentially	potentially	ADV
abrj-529	40	28	inflate	inflate	VERB
abrj-529	40	29	tax	tax	NOUN
abrj-529	40	30	liabilities	liability	NOUN
abrj-529	40	31	during	during	ADP
abrj-529	40	32	periods	period	NOUN
abrj-529	40	33	of	of	ADP
abrj-529	40	34	high	high	ADJ
abrj-529	40	35	accounts	account	NOUN
abrj-529	40	36	receivable	receivable	ADJ
abrj-529	40	37	.	.	PUNCT
abrj-529	41	1	2.2	2.2	NUM
abrj-529	41	2	.	.	PUNCT
abrj-529	41	3	freelancers	freelancer	NOUN
abrj-529	41	4	and	and	CCONJ
abrj-529	41	5	accounting	accounting	NOUN
abrj-529	41	6	choices	choice	NOUN
abrj-529	41	7	the	the	DET
abrj-529	41	8	rise	rise	NOUN
abrj-529	41	9	of	of	ADP
abrj-529	41	10	the	the	DET
abrj-529	41	11	gig	gig	NOUN
abrj-529	41	12	economy	economy	NOUN
abrj-529	41	13	globally	globally	ADV
abrj-529	41	14	has	have	AUX
abrj-529	41	15	prompted	prompt	VERB
abrj-529	41	16	a	a	DET
abrj-529	41	17	surge	surge	NOUN
abrj-529	41	18	of	of	ADP
abrj-529	41	19	interest	interest	NOUN
abrj-529	41	20	in	in	ADP
abrj-529	41	21	how	how	SCONJ
abrj-529	41	22	freelancers	freelancer	NOUN
abrj-529	41	23	,	,	PUNCT
abrj-529	41	24	as	as	ADP
abrj-529	41	25	individual	individual	ADJ
abrj-529	41	26	economic	economic	ADJ
abrj-529	41	27	units	unit	NOUN
abrj-529	41	28	,	,	PUNCT
abrj-529	41	29	manage	manage	VERB
abrj-529	41	30	their	their	PRON
abrj-529	41	31	finances	finance	NOUN
abrj-529	41	32	and	and	CCONJ
abrj-529	41	33	tax	tax	NOUN
abrj-529	41	34	obligations	obligation	NOUN
abrj-529	41	35	.	.	PUNCT
abrj-529	42	1	the	the	DET
abrj-529	42	2	literature	literature	NOUN
abrj-529	42	3	on	on	ADP
abrj-529	42	4	freelancers	freelancer	NOUN
abrj-529	42	5	'	'	PART
abrj-529	42	6	financial	financial	ADJ
abrj-529	42	7	practices	practice	NOUN
abrj-529	42	8	has	have	AUX
abrj-529	42	9	tended	tend	VERB
abrj-529	42	10	to	to	PART
abrj-529	42	11	emphasise	emphasise	VERB
abrj-529	42	12	their	their	PRON
abrj-529	42	13	preference	preference	NOUN
abrj-529	42	14	for	for	ADP
abrj-529	42	15	simpler	simple	ADJ
abrj-529	42	16	accounting	accounting	NOUN
abrj-529	42	17	methods	method	NOUN
abrj-529	42	18	,	,	PUNCT
abrj-529	42	19	given	give	VERB
abrj-529	42	20	their	their	PRON
abrj-529	42	21	often	often	ADV
abrj-529	42	22	limited	limit	VERB
abrj-529	42	23	resources	resource	NOUN
abrj-529	42	24	and	and	CCONJ
abrj-529	42	25	financial	financial	ADJ
abrj-529	42	26	expertise	expertise	NOUN
abrj-529	42	27	.	.	PUNCT
abrj-529	43	1	freelancers	freelancer	NOUN
abrj-529	43	2	often	often	ADV
abrj-529	43	3	face	face	VERB
abrj-529	43	4	irregular	irregular	ADJ
abrj-529	43	5	income	income	NOUN
abrj-529	43	6	streams	stream	NOUN
abrj-529	43	7	,	,	PUNCT
abrj-529	43	8	with	with	ADP
abrj-529	43	9	payments	payment	NOUN
abrj-529	43	10	being	be	AUX
abrj-529	43	11	delayed	delay	VERB
abrj-529	43	12	or	or	CCONJ
abrj-529	43	13	staggered	stagger	VERB
abrj-529	43	14	,	,	PUNCT
abrj-529	43	15	which	which	PRON
abrj-529	43	16	leads	lead	VERB
abrj-529	43	17	to	to	ADP
abrj-529	43	18	challenges	challenge	NOUN
abrj-529	43	19	in	in	ADP
abrj-529	43	20	accurately	accurately	ADV
abrj-529	43	21	forecasting	forecast	VERB
abrj-529	43	22	tax	tax	NOUN
abrj-529	43	23	liabilities	liability	NOUN
abrj-529	43	24	under	under	ADP
abrj-529	43	25	an	an	DET
abrj-529	43	26	accrual	accrual	ADJ
abrj-529	43	27	-	-	PUNCT
abrj-529	43	28	based	base	VERB
abrj-529	43	29	system	system	NOUN
abrj-529	43	30	(	(	PUNCT
abrj-529	43	31	freeland	freeland	NOUN
abrj-529	43	32	et	et	NOUN
abrj-529	43	33	al	al	PROPN
abrj-529	43	34	.	.	PROPN
abrj-529	43	35	,	,	PUNCT
abrj-529	43	36	2025	2025	NUM
abrj-529	43	37	)	)	PUNCT
abrj-529	43	38	.	.	PUNCT
abrj-529	44	1	several	several	ADJ
abrj-529	44	2	studies	study	NOUN
abrj-529	44	3	indicate	indicate	VERB
abrj-529	44	4	that	that	SCONJ
abrj-529	44	5	freelancers	freelancer	NOUN
abrj-529	44	6	often	often	ADV
abrj-529	44	7	gravitate	gravitate	VERB
abrj-529	44	8	towards	towards	ADP
abrj-529	44	9	cash	cash	NOUN
abrj-529	44	10	basis	basis	NOUN
abrj-529	44	11	accounting	accounting	NOUN
abrj-529	44	12	in	in	ADP
abrj-529	44	13	countries	country	NOUN
abrj-529	44	14	with	with	ADP
abrj-529	44	15	developing	develop	VERB
abrj-529	44	16	tax	tax	NOUN
abrj-529	44	17	systems	system	NOUN
abrj-529	44	18	or	or	CCONJ
abrj-529	44	19	those	those	PRON
abrj-529	44	20	newly	newly	ADV
abrj-529	44	21	introducing	introduce	VERB
abrj-529	44	22	corporate	corporate	ADJ
abrj-529	44	23	taxes	taxis	NOUN
abrj-529	44	24	due	due	ADP
abrj-529	44	25	to	to	ADP
abrj-529	44	26	its	its	PRON
abrj-529	44	27	simplicity	simplicity	NOUN
abrj-529	44	28	and	and	CCONJ
abrj-529	44	29	alignment	alignment	NOUN
abrj-529	44	30	with	with	ADP
abrj-529	44	31	actual	actual	ADJ
abrj-529	44	32	cash	cash	NOUN
abrj-529	44	33	flow	flow	NOUN
abrj-529	44	34	.	.	PUNCT
abrj-529	45	1	however	however	ADV
abrj-529	45	2	,	,	PUNCT
abrj-529	45	3	evidence	evidence	NOUN
abrj-529	45	4	from	from	ADP
abrj-529	45	5	more	more	ADV
abrj-529	45	6	advanced	advanced	ADJ
abrj-529	45	7	economies	economy	NOUN
abrj-529	45	8	suggests	suggest	VERB
abrj-529	45	9	that	that	SCONJ
abrj-529	45	10	accrual	accrual	ADJ
abrj-529	45	11	accounting	accounting	NOUN
abrj-529	45	12	,	,	PUNCT
abrj-529	45	13	though	though	SCONJ
abrj-529	45	14	complex	complex	ADJ
abrj-529	45	15	,	,	PUNCT
abrj-529	45	16	can	can	AUX
abrj-529	45	17	be	be	AUX
abrj-529	45	18	beneficial	beneficial	ADJ
abrj-529	45	19	for	for	ADP
abrj-529	45	20	freelancers	freelancer	NOUN
abrj-529	45	21	seeking	seek	VERB
abrj-529	45	22	to	to	PART
abrj-529	45	23	scale	scale	VERB
abrj-529	45	24	their	their	PRON
abrj-529	45	25	operations	operation	NOUN
abrj-529	45	26	and	and	CCONJ
abrj-529	45	27	project	project	VERB
abrj-529	45	28	a	a	DET
abrj-529	45	29	more	more	ADV
abrj-529	45	30	professional	professional	ADJ
abrj-529	45	31	financial	financial	ADJ
abrj-529	45	32	image	image	NOUN
abrj-529	45	33	(	(	PUNCT
abrj-529	45	34	dechow	dechow	ADJ
abrj-529	45	35	&	&	CCONJ
abrj-529	45	36	dichev	dichev	PROPN
abrj-529	45	37	,	,	PUNCT
abrj-529	45	38	2002	2002	NUM
abrj-529	45	39	;	;	PUNCT
abrj-529	45	40	goncharov	goncharov	PROPN
abrj-529	45	41	&	&	CCONJ
abrj-529	45	42	jacob	jacob	PROPN
abrj-529	45	43	,	,	PUNCT
abrj-529	45	44	2014	2014	NUM
abrj-529	45	45	;	;	PUNCT
abrj-529	45	46	choudhary	choudhary	PROPN
abrj-529	45	47	et	et	PROPN
abrj-529	45	48	al	al	PROPN
abrj-529	45	49	.	.	PROPN
abrj-529	45	50	,	,	PUNCT
abrj-529	45	51	2016	2016	NUM
abrj-529	45	52	)	)	PUNCT
abrj-529	45	53	.	.	PUNCT
abrj-529	46	1	for	for	ADP
abrj-529	46	2	instance	instance	NOUN
abrj-529	46	3	,	,	PUNCT
abrj-529	46	4	accrual	accrual	ADJ
abrj-529	46	5	accounting	accounting	NOUN
abrj-529	46	6	enables	enable	VERB
abrj-529	46	7	freelancers	freelancer	NOUN
abrj-529	46	8	to	to	PART
abrj-529	46	9	match	match	VERB
abrj-529	46	10	their	their	PRON
abrj-529	46	11	income	income	NOUN
abrj-529	46	12	and	and	CCONJ
abrj-529	46	13	expenses	expense	NOUN
abrj-529	46	14	with	with	ADP
abrj-529	46	15	the	the	DET
abrj-529	46	16	periods	period	NOUN
abrj-529	46	17	in	in	ADP
abrj-529	46	18	which	which	PRON
abrj-529	46	19	they	they	PRON
abrj-529	46	20	are	be	AUX
abrj-529	46	21	incurred	incur	VERB
abrj-529	46	22	,	,	PUNCT
abrj-529	46	23	providing	provide	VERB
abrj-529	46	24	more	more	ADJ
abrj-529	46	25	strategic	strategic	ADJ
abrj-529	46	26	insights	insight	NOUN
abrj-529	46	27	into	into	ADP
abrj-529	46	28	their	their	PRON
abrj-529	46	29	financial	financial	ADJ
abrj-529	46	30	health	health	NOUN
abrj-529	46	31	;	;	PUNCT
abrj-529	46	32	however	however	ADV
abrj-529	46	33	,	,	PUNCT
abrj-529	46	34	it	it	PRON
abrj-529	46	35	also	also	ADV
abrj-529	46	36	introduces	introduce	VERB
abrj-529	46	37	greater	great	ADJ
abrj-529	46	38	accounting	accounting	NOUN
abrj-529	46	39	burdens	burden	NOUN
abrj-529	46	40	.	.	PUNCT
abrj-529	47	1	2.3	2.3	NUM
abrj-529	47	2	.	.	PUNCT
abrj-529	47	3	corporate	corporate	ADJ
abrj-529	47	4	tax	tax	NOUN
abrj-529	47	5	in	in	ADP
abrj-529	47	6	the	the	DET
abrj-529	47	7	middle	middle	PROPN
abrj-529	47	8	east	east	PROPN
abrj-529	47	9	and	and	CCONJ
abrj-529	47	10	gcc	gcc	VERB
abrj-529	47	11	the	the	DET
abrj-529	47	12	gcc	gcc	NOUN
abrj-529	47	13	region	region	NOUN
abrj-529	47	14	has	have	AUX
abrj-529	47	15	historically	historically	ADV
abrj-529	47	16	maintained	maintain	VERB
abrj-529	47	17	minimal	minimal	ADJ
abrj-529	47	18	tax	tax	NOUN
abrj-529	47	19	regimes	regime	NOUN
abrj-529	47	20	to	to	PART
abrj-529	47	21	attract	attract	VERB
abrj-529	47	22	foreign	foreign	ADJ
abrj-529	47	23	investment	investment	NOUN
abrj-529	47	24	and	and	CCONJ
abrj-529	47	25	expatriate	expatriate	ADJ
abrj-529	47	26	professionals	professional	NOUN
abrj-529	47	27	(	(	PUNCT
abrj-529	47	28	fernandez	fernandez	PROPN
abrj-529	47	29	&	&	CCONJ
abrj-529	47	30	sudheer	sudheer	NOUN
abrj-529	47	31	,	,	PUNCT
abrj-529	47	32	2006	2006	NUM
abrj-529	47	33	;	;	PUNCT
abrj-529	47	34	fernandez	fernandez	PROPN
abrj-529	47	35	,	,	PUNCT
abrj-529	47	36	et	et	NOUN
abrj-529	47	37	.	.	PUNCT
abrj-529	48	1	al	al	PROPN
abrj-529	48	2	.	.	PROPN
abrj-529	48	3	,	,	PUNCT
abrj-529	48	4	2025	2025	NUM
abrj-529	48	5	)	)	PUNCT
abrj-529	48	6	.	.	PUNCT
abrj-529	49	1	however	however	ADV
abrj-529	49	2	,	,	PUNCT
abrj-529	49	3	since	since	SCONJ
abrj-529	49	4	2018	2018	NUM
abrj-529	49	5	,	,	PUNCT
abrj-529	49	6	with	with	ADP
abrj-529	49	7	the	the	DET
abrj-529	49	8	introduction	introduction	NOUN
abrj-529	49	9	of	of	ADP
abrj-529	49	10	vat	vat	NOUN
abrj-529	49	11	and	and	CCONJ
abrj-529	49	12	now	now	ADV
abrj-529	49	13	corporate	corporate	ADJ
abrj-529	49	14	tax	tax	NOUN
abrj-529	49	15	,	,	PUNCT
abrj-529	49	16	the	the	DET
abrj-529	49	17	tax	tax	NOUN
abrj-529	49	18	landscape	landscape	NOUN
abrj-529	49	19	has	have	AUX
abrj-529	49	20	shifted	shift	VERB
abrj-529	49	21	considerably	considerably	ADV
abrj-529	49	22	(	(	PUNCT
abrj-529	49	23	alsharari	alsharari	PROPN
abrj-529	49	24	et	et	PROPN
abrj-529	49	25	al	al	PROPN
abrj-529	49	26	,	,	PUNCT
abrj-529	49	27	2023	2023	NUM
abrj-529	49	28	)	)	PUNCT
abrj-529	49	29	.	.	PUNCT
abrj-529	50	1	literature	literature	NOUN
abrj-529	50	2	examining	examine	VERB
abrj-529	50	3	corporate	corporate	ADJ
abrj-529	50	4	tax	tax	NOUN
abrj-529	50	5	in	in	ADP
abrj-529	50	6	the	the	DET
abrj-529	50	7	middle	middle	PROPN
abrj-529	50	8	east	east	PROPN
abrj-529	50	9	is	be	AUX
abrj-529	50	10	still	still	ADV
abrj-529	50	11	emerging	emerge	VERB
abrj-529	50	12	,	,	PUNCT
abrj-529	50	13	but	but	CCONJ
abrj-529	50	14	there	there	PRON
abrj-529	50	15	is	be	VERB
abrj-529	50	16	growing	grow	VERB
abrj-529	50	17	recognition	recognition	NOUN
abrj-529	50	18	of	of	ADP
abrj-529	50	19	the	the	DET
abrj-529	50	20	need	need	NOUN
abrj-529	50	21	for	for	SCONJ
abrj-529	50	22	businesses	business	NOUN
abrj-529	50	23	to	to	PART
abrj-529	50	24	adapt	adapt	VERB
abrj-529	50	25	to	to	ADP
abrj-529	50	26	more	more	ADV
abrj-529	50	27	formalised	formalised	ADJ
abrj-529	50	28	tax	tax	NOUN
abrj-529	50	29	structures	structure	NOUN
abrj-529	50	30	.	.	PUNCT
abrj-529	51	1	several	several	ADJ
abrj-529	51	2	studies	study	NOUN
abrj-529	51	3	have	have	AUX
abrj-529	51	4	explored	explore	VERB
abrj-529	51	5	how	how	SCONJ
abrj-529	51	6	smes	sme	NOUN
abrj-529	51	7	and	and	CCONJ
abrj-529	51	8	freelancers	freelancer	NOUN
abrj-529	51	9	in	in	ADP
abrj-529	51	10	the	the	DET
abrj-529	51	11	region	region	NOUN
abrj-529	51	12	are	be	AUX
abrj-529	51	13	responding	respond	VERB
abrj-529	51	14	to	to	ADP
abrj-529	51	15	these	these	DET
abrj-529	51	16	changes	change	NOUN
abrj-529	51	17	.	.	PUNCT
abrj-529	52	1	in	in	ADP
abrj-529	52	2	the	the	DET
abrj-529	52	3	uae	uae	PROPN
abrj-529	52	4	,	,	PUNCT
abrj-529	52	5	specifically	specifically	ADV
abrj-529	52	6	,	,	PUNCT
abrj-529	52	7	corporate	corporate	ADJ
abrj-529	52	8	tax	tax	NOUN
abrj-529	52	9	legislation	legislation	NOUN
abrj-529	52	10	was	be	AUX
abrj-529	52	11	implemented	implement	VERB
abrj-529	52	12	as	as	ADP
abrj-529	52	13	part	part	NOUN
abrj-529	52	14	of	of	ADP
abrj-529	52	15	efforts	effort	NOUN
abrj-529	52	16	to	to	PART
abrj-529	52	17	diversify	diversify	VERB
abrj-529	52	18	the	the	DET
abrj-529	52	19	economy	economy	NOUN
abrj-529	52	20	,	,	PUNCT
abrj-529	52	21	reduce	reduce	VERB
abrj-529	52	22	reliance	reliance	NOUN
abrj-529	52	23	on	on	ADP
abrj-529	52	24	oil	oil	NOUN
abrj-529	52	25	revenues	revenue	NOUN
abrj-529	52	26	,	,	PUNCT
abrj-529	52	27	and	and	CCONJ
abrj-529	52	28	support	support	VERB
abrj-529	52	29	the	the	DET
abrj-529	52	30	global	global	ADJ
abrj-529	52	31	minimum	minimum	ADJ
abrj-529	52	32	effective	effective	ADJ
abrj-529	52	33	tax	tax	NOUN
abrj-529	52	34	rate	rate	NOUN
abrj-529	52	35	as	as	SCONJ
abrj-529	52	36	proposed	propose	VERB
abrj-529	52	37	by	by	ADP
abrj-529	52	38	the	the	DET
abrj-529	52	39	oecd	oecd	PROPN
abrj-529	52	40	,	,	PUNCT
abrj-529	52	41	thereby	thereby	ADV
abrj-529	52	42	gradually	gradually	ADV
abrj-529	52	43	integrating	integrate	VERB
abrj-529	52	44	the	the	DET
abrj-529	52	45	country	country	NOUN
abrj-529	52	46	into	into	ADP
abrj-529	52	47	the	the	DET
abrj-529	52	48	international	international	ADJ
abrj-529	52	49	system	system	NOUN
abrj-529	52	50	.	.	PUNCT
abrj-529	53	1	for	for	ADP
abrj-529	53	2	freelancers	freelancer	NOUN
abrj-529	53	3	,	,	PUNCT
abrj-529	53	4	navigating	navigate	VERB
abrj-529	53	5	this	this	DET
abrj-529	53	6	new	new	ADJ
abrj-529	53	7	tax	tax	NOUN
abrj-529	53	8	regime	regime	NOUN
abrj-529	53	9	requires	require	VERB
abrj-529	53	10	careful	careful	ADJ
abrj-529	53	11	consideration	consideration	NOUN
abrj-529	53	12	of	of	ADP
abrj-529	53	13	accounting	accounting	NOUN
abrj-529	53	14	methods	method	NOUN
abrj-529	53	15	.	.	PUNCT
abrj-529	54	1	studies	study	NOUN
abrj-529	54	2	from	from	ADP
abrj-529	54	3	the	the	DET
abrj-529	54	4	region	region	NOUN
abrj-529	54	5	suggest	suggest	VERB
abrj-529	54	6	that	that	SCONJ
abrj-529	54	7	freelancers	freelancer	NOUN
abrj-529	54	8	are	be	AUX
abrj-529	54	9	likely	likely	ADJ
abrj-529	54	10	to	to	PART
abrj-529	54	11	benefit	benefit	VERB
abrj-529	54	12	from	from	ADP
abrj-529	54	13	the	the	DET
abrj-529	54	14	cash	cash	NOUN
abrj-529	54	15	basis	basis	NOUN
abrj-529	54	16	method	method	NOUN
abrj-529	54	17	due	due	ADP
abrj-529	54	18	to	to	ADP
abrj-529	54	19	its	its	PRON
abrj-529	54	20	simplicity	simplicity	NOUN
abrj-529	54	21	and	and	CCONJ
abrj-529	54	22	better	well	ADJ
abrj-529	54	23	alignment	alignment	NOUN
abrj-529	54	24	with	with	ADP
abrj-529	54	25	their	their	PRON
abrj-529	54	26	often	often	ADV
abrj-529	54	27	unpredictable	unpredictable	ADJ
abrj-529	54	28	cash	cash	NOUN
abrj-529	54	29	inflows	inflow	NOUN
abrj-529	54	30	.	.	PUNCT
abrj-529	55	1	however	however	ADV
abrj-529	55	2	,	,	PUNCT
abrj-529	55	3	accrual	accrual	ADJ
abrj-529	55	4	accounting	accounting	NOUN
abrj-529	55	5	remains	remain	NOUN
abrj-529	55	6	recommended	recommend	VERB
abrj-529	55	7	for	for	ADP
abrj-529	55	8	larger	large	ADJ
abrj-529	55	9	entities	entity	NOUN
abrj-529	55	10	or	or	CCONJ
abrj-529	55	11	freelancers	freelancer	NOUN
abrj-529	55	12	with	with	ADP
abrj-529	55	13	more	more	ADV
abrj-529	55	14	sophisticated	sophisticated	ADJ
abrj-529	55	15	financial	financial	ADJ
abrj-529	55	16	structures	structure	NOUN
abrj-529	55	17	who	who	PRON
abrj-529	55	18	need	need	VERB
abrj-529	55	19	to	to	PART
abrj-529	55	20	manage	manage	VERB
abrj-529	55	21	complex	complex	ADJ
abrj-529	55	22	contracts	contract	NOUN
abrj-529	55	23	and	and	CCONJ
abrj-529	55	24	payment	payment	NOUN
abrj-529	55	25	schedules	schedule	NOUN
abrj-529	55	26	.	.	PUNCT
abrj-529	56	1	2.4	2.4	NUM
abrj-529	56	2	.	.	PUNCT
abrj-529	56	3	cash	cash	NOUN
abrj-529	56	4	basis	basis	NOUN
abrj-529	56	5	vs.	vs.	ADP
abrj-529	56	6	accrual	accrual	ADJ
abrj-529	56	7	accounting	accounting	NOUN
abrj-529	56	8	in	in	ADP
abrj-529	56	9	tax	tax	NOUN
abrj-529	56	10	contexts	context	NOUN
abrj-529	56	11	the	the	DET
abrj-529	56	12	debate	debate	NOUN
abrj-529	56	13	over	over	ADP
abrj-529	56	14	whether	whether	SCONJ
abrj-529	56	15	businesses	business	NOUN
abrj-529	56	16	,	,	PUNCT
abrj-529	56	17	particularly	particularly	ADV
abrj-529	56	18	smaller	small	ADJ
abrj-529	56	19	entities	entity	NOUN
abrj-529	56	20	like	like	ADP
abrj-529	56	21	freelancers	freelancer	NOUN
abrj-529	56	22	,	,	PUNCT
abrj-529	56	23	should	should	AUX
abrj-529	56	24	use	use	VERB
abrj-529	56	25	cash	cash	NOUN
abrj-529	56	26	or	or	CCONJ
abrj-529	56	27	accrual	accrual	ADJ
abrj-529	56	28	accounting	accounting	NOUN
abrj-529	56	29	for	for	ADP
abrj-529	56	30	tax	tax	NOUN
abrj-529	56	31	purposes	purpose	NOUN
abrj-529	56	32	is	be	AUX
abrj-529	56	33	central	central	ADJ
abrj-529	56	34	to	to	ADP
abrj-529	56	35	this	this	DET
abrj-529	56	36	study	study	NOUN
abrj-529	56	37	.	.	PUNCT
abrj-529	57	1	cash	cash	NOUN
abrj-529	57	2	basis	basis	NOUN
abrj-529	57	3	accounting	accounting	NOUN
abrj-529	57	4	offers	offer	VERB
abrj-529	57	5	the	the	DET
abrj-529	57	6	advantage	advantage	NOUN
abrj-529	57	7	of	of	ADP
abrj-529	57	8	simplicity	simplicity	NOUN
abrj-529	57	9	and	and	CCONJ
abrj-529	57	10	a	a	DET
abrj-529	57	11	direct	direct	ADJ
abrj-529	57	12	reflection	reflection	NOUN
abrj-529	57	13	of	of	ADP
abrj-529	57	14	cash	cash	NOUN
abrj-529	57	15	flow	flow	NOUN
abrj-529	57	16	,	,	PUNCT
abrj-529	57	17	which	which	PRON
abrj-529	57	18	is	be	AUX
abrj-529	57	19	particularly	particularly	ADV
abrj-529	57	20	useful	useful	ADJ
abrj-529	57	21	for	for	ADP
abrj-529	57	22	entities	entity	NOUN
abrj-529	57	23	with	with	ADP
abrj-529	57	24	limited	limited	ADJ
abrj-529	57	25	resources	resource	NOUN
abrj-529	57	26	and	and	CCONJ
abrj-529	57	27	irregular	irregular	ADJ
abrj-529	57	28	income	income	NOUN
abrj-529	57	29	.	.	PUNCT
abrj-529	58	1	studies	study	NOUN
abrj-529	58	2	reveal	reveal	VERB
abrj-529	58	3	that	that	SCONJ
abrj-529	58	4	cash	cash	NOUN
abrj-529	58	5	basis	basis	NOUN
abrj-529	58	6	accounting	accounting	NOUN
abrj-529	58	7	often	often	ADV
abrj-529	58	8	results	result	VERB
abrj-529	58	9	in	in	ADP
abrj-529	58	10	lower	low	ADJ
abrj-529	58	11	taxable	taxable	ADJ
abrj-529	58	12	income	income	NOUN
abrj-529	58	13	for	for	ADP
abrj-529	58	14	small	small	ADJ
abrj-529	58	15	businesses	business	NOUN
abrj-529	58	16	,	,	PUNCT
abrj-529	58	17	especially	especially	ADV
abrj-529	58	18	during	during	ADP
abrj-529	58	19	periods	period	NOUN
abrj-529	58	20	of	of	ADP
abrj-529	58	21	slow	slow	ADJ
abrj-529	58	22	cash	cash	NOUN
abrj-529	58	23	flow	flow	NOUN
abrj-529	58	24	,	,	PUNCT
abrj-529	58	25	which	which	PRON
abrj-529	58	26	can	can	AUX
abrj-529	58	27	defer	defer	VERB
abrj-529	58	28	tax	tax	NOUN
abrj-529	58	29	obligations	obligation	NOUN
abrj-529	58	30	and	and	CCONJ
abrj-529	58	31	improve	improve	VERB
abrj-529	58	32	liquidity	liquidity	NOUN
abrj-529	58	33	.	.	PUNCT
abrj-529	59	1	on	on	ADP
abrj-529	59	2	the	the	DET
abrj-529	59	3	other	other	ADJ
abrj-529	59	4	hand	hand	NOUN
abrj-529	59	5	,	,	PUNCT
abrj-529	59	6	accrual	accrual	ADJ
abrj-529	59	7	accounting	accounting	NOUN
abrj-529	59	8	provides	provide	VERB
abrj-529	59	9	a	a	DET
abrj-529	59	10	more	more	ADV
abrj-529	59	11	accurate	accurate	ADJ
abrj-529	59	12	long	long	ADJ
abrj-529	59	13	-	-	PUNCT
abrj-529	59	14	term	term	NOUN
abrj-529	59	15	financial	financial	ADJ
abrj-529	59	16	picture	picture	NOUN
abrj-529	59	17	by	by	ADP
abrj-529	59	18	matching	match	VERB
abrj-529	59	19	revenues	revenue	NOUN
abrj-529	59	20	with	with	ADP
abrj-529	59	21	related	relate	VERB
abrj-529	59	22	expenses	expense	NOUN
abrj-529	59	23	.	.	PUNCT
abrj-529	60	1	however	however	ADV
abrj-529	60	2	,	,	PUNCT
abrj-529	60	3	this	this	PRON
abrj-529	60	4	can	can	AUX
abrj-529	60	5	sometimes	sometimes	ADV
abrj-529	60	6	lead	lead	VERB
abrj-529	60	7	to	to	ADP
abrj-529	60	8	higher	high	ADJ
abrj-529	60	9	reported	report	VERB
abrj-529	60	10	income	income	NOUN
abrj-529	60	11	for	for	ADP
abrj-529	60	12	freelancers	freelancer	NOUN
abrj-529	60	13	,	,	PUNCT
abrj-529	60	14	particularly	particularly	ADV
abrj-529	60	15	when	when	SCONJ
abrj-529	60	16	services	service	NOUN
abrj-529	60	17	have	have	AUX
abrj-529	60	18	been	be	AUX
abrj-529	60	19	provided	provide	VERB
abrj-529	60	20	but	but	CCONJ
abrj-529	60	21	not	not	PART
abrj-529	60	22	yet	yet	ADV
abrj-529	60	23	paid	pay	VERB
abrj-529	60	24	for	for	ADP
abrj-529	60	25	.	.	PUNCT
abrj-529	61	1	this	this	DET
abrj-529	61	2	complexity	complexity	NOUN
abrj-529	61	3	,	,	PUNCT
abrj-529	61	4	combined	combine	VERB
abrj-529	61	5	with	with	ADP
abrj-529	61	6	the	the	DET
abrj-529	61	7	administrative	administrative	ADJ
abrj-529	61	8	burden	burden	NOUN
abrj-529	61	9	,	,	PUNCT
abrj-529	61	10	makes	make	VERB
abrj-529	61	11	accrual	accrual	ADJ
abrj-529	61	12	accounting	accounting	NOUN
abrj-529	61	13	less	less	ADV
abrj-529	61	14	attractive	attractive	ADJ
abrj-529	61	15	to	to	ADP
abrj-529	61	16	small	small	ADJ
abrj-529	61	17	-	-	PUNCT
abrj-529	61	18	scale	scale	NOUN
abrj-529	61	19	freelancers	freelancer	NOUN
abrj-529	61	20	who	who	PRON
abrj-529	61	21	may	may	AUX
abrj-529	61	22	not	not	PART
abrj-529	61	23	have	have	VERB
abrj-529	61	24	the	the	DET
abrj-529	61	25	resources	resource	NOUN
abrj-529	61	26	to	to	PART
abrj-529	61	27	manage	manage	VERB
abrj-529	61	28	such	such	ADJ
abrj-529	61	29	intricate	intricate	ADJ
abrj-529	61	30	reporting	reporting	NOUN
abrj-529	61	31	.	.	PUNCT
abrj-529	62	1	3	3	X
abrj-529	62	2	.	.	X
abrj-529	62	3	methodology	methodology	NOUN
abrj-529	62	4	this	this	DET
abrj-529	62	5	study	study	NOUN
abrj-529	62	6	adopts	adopt	VERB
abrj-529	62	7	a	a	DET
abrj-529	62	8	qualitative	qualitative	ADJ
abrj-529	62	9	approach	approach	NOUN
abrj-529	62	10	to	to	PART
abrj-529	62	11	analyse	analyse	VERB
abrj-529	62	12	the	the	DET
abrj-529	62	13	suitability	suitability	NOUN
abrj-529	62	14	of	of	ADP
abrj-529	62	15	the	the	DET
abrj-529	62	16	cash	cash	NOUN
abrj-529	62	17	basis	basis	NOUN
abrj-529	62	18	and	and	CCONJ
abrj-529	62	19	accrual	accrual	ADJ
abrj-529	62	20	accounting	accounting	NOUN
abrj-529	62	21	methods	method	NOUN
abrj-529	62	22	for	for	ADP
abrj-529	62	23	freelancers	freelancer	NOUN
abrj-529	62	24	operating	operate	VERB
abrj-529	62	25	under	under	ADP
abrj-529	62	26	the	the	DET
abrj-529	62	27	uae	uae	PROPN
abrj-529	62	28	's	's	PART
abrj-529	62	29	corporate	corporate	ADJ
abrj-529	62	30	tax	tax	NOUN
abrj-529	62	31	regime	regime	NOUN
abrj-529	62	32	.	.	PUNCT
abrj-529	63	1	given	give	VERB
abrj-529	63	2	the	the	DET
abrj-529	63	3	recent	recent	ADJ
abrj-529	63	4	introduction	introduction	NOUN
abrj-529	63	5	of	of	ADP
abrj-529	63	6	corporate	corporate	ADJ
abrj-529	63	7	tax	tax	NOUN
abrj-529	63	8	in	in	ADP
abrj-529	63	9	the	the	DET
abrj-529	63	10	uae	uae	PROPN
abrj-529	63	11	and	and	CCONJ
abrj-529	63	12	its	its	PRON
abrj-529	63	13	specific	specific	ADJ
abrj-529	63	14	implications	implication	NOUN
abrj-529	63	15	for	for	ADP
abrj-529	63	16	freelancers	freelancer	NOUN
abrj-529	63	17	,	,	PUNCT
abrj-529	63	18	the	the	DET
abrj-529	63	19	study	study	NOUN
abrj-529	63	20	focuses	focus	VERB
abrj-529	63	21	on	on	ADP
abrj-529	63	22	a	a	DET
abrj-529	63	23	content	content	NOUN
abrj-529	63	24	analysis	analysis	NOUN
abrj-529	63	25	of	of	ADP
abrj-529	63	26	existing	exist	VERB
abrj-529	63	27	regulations	regulation	NOUN
abrj-529	63	28	,	,	PUNCT
abrj-529	63	29	tax	tax	NOUN
abrj-529	63	30	guidelines	guideline	NOUN
abrj-529	63	31	,	,	PUNCT
abrj-529	63	32	and	and	CCONJ
abrj-529	63	33	academic	academic	ADJ
abrj-529	63	34	literature	literature	NOUN
abrj-529	63	35	.	.	PUNCT
abrj-529	64	1	the	the	DET
abrj-529	64	2	study	study	NOUN
abrj-529	64	3	also	also	ADV
abrj-529	64	4	includes	include	VERB
abrj-529	64	5	insights	insight	NOUN
abrj-529	64	6	from	from	ADP
abrj-529	64	7	case	case	NOUN
abrj-529	64	8	studies	study	NOUN
abrj-529	64	9	asian	asian	PROPN
abrj-529	64	10	business	business	NOUN
abrj-529	64	11	research	research	NOUN
abrj-529	64	12	journal	journal	NOUN
abrj-529	64	13	,	,	PUNCT
abrj-529	64	14	2025	2025	NUM
abrj-529	64	15	,	,	PUNCT
abrj-529	64	16	10(8	10(8	NUM
abrj-529	64	17	):	):	PUNCT
abrj-529	64	18	11	11	NUM
abrj-529	64	19	-	-	SYM
abrj-529	64	20	15	15	NUM
abrj-529	64	21	13	13	NUM
abrj-529	64	22	©	©	PROPN
abrj-529	64	23	2025	2025	NUM
abrj-529	64	24	by	by	ADP
abrj-529	64	25	the	the	DET
abrj-529	64	26	authors	author	NOUN
abrj-529	64	27	;	;	PUNCT
abrj-529	64	28	licensee	licensee	NOUN
abrj-529	64	29	eastern	eastern	ADJ
abrj-529	64	30	centre	centre	NOUN
abrj-529	64	31	of	of	ADP
abrj-529	64	32	science	science	NOUN
abrj-529	64	33	and	and	CCONJ
abrj-529	64	34	education	education	NOUN
abrj-529	64	35	,	,	PUNCT
abrj-529	64	36	usa	usa	PROPN
abrj-529	64	37	and	and	CCONJ
abrj-529	64	38	interviews	interview	NOUN
abrj-529	64	39	with	with	ADP
abrj-529	64	40	freelancers	freelancer	NOUN
abrj-529	64	41	and	and	CCONJ
abrj-529	64	42	tax	tax	NOUN
abrj-529	64	43	consultants	consultant	NOUN
abrj-529	64	44	in	in	ADP
abrj-529	64	45	the	the	DET
abrj-529	64	46	uae	uae	PROPN
abrj-529	64	47	,	,	PUNCT
abrj-529	64	48	exploring	explore	VERB
abrj-529	64	49	practical	practical	ADJ
abrj-529	64	50	applications	application	NOUN
abrj-529	64	51	and	and	CCONJ
abrj-529	64	52	preferences	preference	NOUN
abrj-529	64	53	regarding	regard	VERB
abrj-529	64	54	accounting	accounting	NOUN
abrj-529	64	55	methods	method	NOUN
abrj-529	64	56	.	.	PUNCT
abrj-529	65	1	the	the	DET
abrj-529	65	2	data	data	NOUN
abrj-529	65	3	collection	collection	NOUN
abrj-529	65	4	process	process	NOUN
abrj-529	65	5	involved	involve	VERB
abrj-529	65	6	two	two	NUM
abrj-529	65	7	primary	primary	ADJ
abrj-529	65	8	sources	source	NOUN
abrj-529	65	9	:	:	PUNCT
abrj-529	65	10	secondary	secondary	ADJ
abrj-529	65	11	data	datum	NOUN
abrj-529	65	12	and	and	CCONJ
abrj-529	65	13	expert	expert	NOUN
abrj-529	65	14	opinions	opinion	NOUN
abrj-529	65	15	.	.	PUNCT
abrj-529	66	1	the	the	DET
abrj-529	66	2	secondary	secondary	ADJ
abrj-529	66	3	data	datum	NOUN
abrj-529	66	4	includes	include	VERB
abrj-529	66	5	a	a	DET
abrj-529	66	6	thorough	thorough	ADJ
abrj-529	66	7	review	review	NOUN
abrj-529	66	8	of	of	ADP
abrj-529	66	9	government	government	NOUN
abrj-529	66	10	-	-	PUNCT
abrj-529	66	11	issued	issue	VERB
abrj-529	66	12	tax	tax	NOUN
abrj-529	66	13	guidelines	guideline	NOUN
abrj-529	66	14	,	,	PUNCT
abrj-529	66	15	such	such	ADJ
abrj-529	66	16	as	as	ADP
abrj-529	66	17	those	those	PRON
abrj-529	66	18	provided	provide	VERB
abrj-529	66	19	by	by	ADP
abrj-529	66	20	the	the	DET
abrj-529	66	21	uae	uae	PROPN
abrj-529	66	22	federal	federal	PROPN
abrj-529	66	23	tax	tax	PROPN
abrj-529	66	24	authority	authority	NOUN
abrj-529	66	25	(	(	PUNCT
abrj-529	66	26	fta	fta	PROPN
abrj-529	66	27	)	)	PUNCT
abrj-529	66	28	,	,	PUNCT
abrj-529	66	29	as	as	ADV
abrj-529	66	30	well	well	ADV
abrj-529	66	31	as	as	ADP
abrj-529	66	32	scholarly	scholarly	ADJ
abrj-529	66	33	articles	article	NOUN
abrj-529	66	34	,	,	PUNCT
abrj-529	66	35	research	research	NOUN
abrj-529	66	36	papers	paper	NOUN
abrj-529	66	37	,	,	PUNCT
abrj-529	66	38	and	and	CCONJ
abrj-529	66	39	accounting	accounting	NOUN
abrj-529	66	40	textbooks	textbook	NOUN
abrj-529	66	41	.	.	PUNCT
abrj-529	67	1	these	these	DET
abrj-529	67	2	sources	source	NOUN
abrj-529	67	3	offer	offer	VERB
abrj-529	67	4	theoretical	theoretical	ADJ
abrj-529	67	5	insights	insight	NOUN
abrj-529	67	6	into	into	ADP
abrj-529	67	7	accounting	accounting	NOUN
abrj-529	67	8	methods	method	NOUN
abrj-529	67	9	and	and	CCONJ
abrj-529	67	10	tax	tax	NOUN
abrj-529	67	11	compliance	compliance	NOUN
abrj-529	67	12	issues	issue	NOUN
abrj-529	67	13	.	.	PUNCT
abrj-529	68	1	the	the	DET
abrj-529	68	2	secondary	secondary	ADJ
abrj-529	68	3	data	datum	NOUN
abrj-529	68	4	is	be	AUX
abrj-529	68	5	supplemented	supplement	VERB
abrj-529	68	6	by	by	ADP
abrj-529	68	7	case	case	NOUN
abrj-529	68	8	studies	study	NOUN
abrj-529	68	9	of	of	ADP
abrj-529	68	10	freelancers	freelancer	NOUN
abrj-529	68	11	in	in	ADP
abrj-529	68	12	the	the	DET
abrj-529	68	13	uae	uae	PROPN
abrj-529	68	14	,	,	PUNCT
abrj-529	68	15	gathered	gather	VERB
abrj-529	68	16	from	from	ADP
abrj-529	68	17	professional	professional	ADJ
abrj-529	68	18	consultations	consultation	NOUN
abrj-529	68	19	and	and	CCONJ
abrj-529	68	20	industry	industry	NOUN
abrj-529	68	21	reports	report	NOUN
abrj-529	68	22	.	.	PUNCT
abrj-529	69	1	to	to	PART
abrj-529	69	2	provide	provide	VERB
abrj-529	69	3	additional	additional	ADJ
abrj-529	69	4	practical	practical	ADJ
abrj-529	69	5	context	context	NOUN
abrj-529	69	6	,	,	PUNCT
abrj-529	69	7	interviews	interview	NOUN
abrj-529	69	8	were	be	AUX
abrj-529	69	9	conducted	conduct	VERB
abrj-529	69	10	with	with	ADP
abrj-529	69	11	five	five	NUM
abrj-529	69	12	freelancers	freelancer	NOUN
abrj-529	69	13	in	in	ADP
abrj-529	69	14	the	the	DET
abrj-529	69	15	uae	uae	PROPN
abrj-529	69	16	who	who	PRON
abrj-529	69	17	operate	operate	VERB
abrj-529	69	18	in	in	ADP
abrj-529	69	19	various	various	ADJ
abrj-529	69	20	industries	industry	NOUN
abrj-529	69	21	.	.	PUNCT
abrj-529	70	1	these	these	DET
abrj-529	70	2	freelancers	freelancer	NOUN
abrj-529	70	3	were	be	AUX
abrj-529	70	4	selected	select	VERB
abrj-529	70	5	based	base	VERB
abrj-529	70	6	on	on	ADP
abrj-529	70	7	their	their	PRON
abrj-529	70	8	income	income	NOUN
abrj-529	70	9	levels	level	NOUN
abrj-529	70	10	(	(	PUNCT
abrj-529	70	11	above	above	ADP
abrj-529	70	12	and	and	CCONJ
abrj-529	70	13	below	below	ADP
abrj-529	70	14	the	the	DET
abrj-529	70	15	aed	aed	NOUN
abrj-529	70	16	375,000	375,000	NUM
abrj-529	70	17	corporate	corporate	ADJ
abrj-529	70	18	tax	tax	NOUN
abrj-529	70	19	threshold	threshold	NOUN
abrj-529	70	20	)	)	PUNCT
abrj-529	70	21	to	to	PART
abrj-529	70	22	ensure	ensure	VERB
abrj-529	70	23	a	a	DET
abrj-529	70	24	diverse	diverse	ADJ
abrj-529	70	25	representation	representation	NOUN
abrj-529	70	26	of	of	ADP
abrj-529	70	27	experiences	experience	NOUN
abrj-529	70	28	.	.	PUNCT
abrj-529	71	1	interviews	interview	NOUN
abrj-529	71	2	were	be	AUX
abrj-529	71	3	also	also	ADV
abrj-529	71	4	conducted	conduct	VERB
abrj-529	71	5	with	with	ADP
abrj-529	71	6	two	two	NUM
abrj-529	71	7	tax	tax	NOUN
abrj-529	71	8	consultants	consultant	NOUN
abrj-529	71	9	specialising	specialise	VERB
abrj-529	71	10	in	in	ADP
abrj-529	71	11	sme	sme	PROPN
abrj-529	71	12	and	and	CCONJ
abrj-529	71	13	freelance	freelance	NOUN
abrj-529	71	14	tax	tax	NOUN
abrj-529	71	15	compliance	compliance	NOUN
abrj-529	71	16	in	in	ADP
abrj-529	71	17	the	the	DET
abrj-529	71	18	uae	uae	PROPN
abrj-529	71	19	.	.	PUNCT
abrj-529	72	1	these	these	DET
abrj-529	72	2	interviews	interview	NOUN
abrj-529	72	3	examined	examine	VERB
abrj-529	72	4	how	how	SCONJ
abrj-529	72	5	freelancers	freelancer	NOUN
abrj-529	72	6	manage	manage	VERB
abrj-529	72	7	their	their	PRON
abrj-529	72	8	accounting	accounting	NOUN
abrj-529	72	9	and	and	CCONJ
abrj-529	72	10	tax	tax	NOUN
abrj-529	72	11	reporting	reporting	NOUN
abrj-529	72	12	,	,	PUNCT
abrj-529	72	13	as	as	ADV
abrj-529	72	14	well	well	ADV
abrj-529	72	15	as	as	ADP
abrj-529	72	16	the	the	DET
abrj-529	72	17	factors	factor	NOUN
abrj-529	72	18	influencing	influence	VERB
abrj-529	72	19	their	their	PRON
abrj-529	72	20	choice	choice	NOUN
abrj-529	72	21	of	of	ADP
abrj-529	72	22	accounting	accounting	NOUN
abrj-529	72	23	method	method	NOUN
abrj-529	72	24	.	.	PUNCT
abrj-529	73	1	data	datum	NOUN
abrj-529	73	2	analysis	analysis	NOUN
abrj-529	73	3	followed	follow	VERB
abrj-529	73	4	a	a	DET
abrj-529	73	5	thematic	thematic	ADJ
abrj-529	73	6	approach	approach	NOUN
abrj-529	73	7	,	,	PUNCT
abrj-529	73	8	identifying	identify	VERB
abrj-529	73	9	key	key	ADJ
abrj-529	73	10	themes	theme	NOUN
abrj-529	73	11	related	relate	VERB
abrj-529	73	12	to	to	ADP
abrj-529	73	13	cash	cash	NOUN
abrj-529	73	14	basis	basis	NOUN
abrj-529	73	15	and	and	CCONJ
abrj-529	73	16	accrual	accrual	ADJ
abrj-529	73	17	accounting	accounting	NOUN
abrj-529	73	18	,	,	PUNCT
abrj-529	73	19	as	as	ADV
abrj-529	73	20	well	well	ADV
abrj-529	73	21	as	as	ADP
abrj-529	73	22	their	their	PRON
abrj-529	73	23	relevance	relevance	NOUN
abrj-529	73	24	to	to	ADP
abrj-529	73	25	corporate	corporate	ADJ
abrj-529	73	26	tax	tax	NOUN
abrj-529	73	27	compliance	compliance	NOUN
abrj-529	73	28	.	.	PUNCT
abrj-529	74	1	the	the	DET
abrj-529	74	2	analysis	analysis	NOUN
abrj-529	74	3	emphasised	emphasise	VERB
abrj-529	74	4	how	how	SCONJ
abrj-529	74	5	freelancers	freelancer	NOUN
abrj-529	74	6	'	'	PART
abrj-529	74	7	financial	financial	ADJ
abrj-529	74	8	structures	structure	NOUN
abrj-529	74	9	and	and	CCONJ
abrj-529	74	10	cash	cash	NOUN
abrj-529	74	11	flows	flow	NOUN
abrj-529	74	12	influenced	influence	VERB
abrj-529	74	13	their	their	PRON
abrj-529	74	14	choice	choice	NOUN
abrj-529	74	15	of	of	ADP
abrj-529	74	16	accounting	accounting	NOUN
abrj-529	74	17	methods	method	NOUN
abrj-529	74	18	.	.	PUNCT
abrj-529	75	1	the	the	DET
abrj-529	75	2	study	study	NOUN
abrj-529	75	3	also	also	ADV
abrj-529	75	4	examined	examine	VERB
abrj-529	75	5	the	the	DET
abrj-529	75	6	potential	potential	ADJ
abrj-529	75	7	tax	tax	NOUN
abrj-529	75	8	implications	implication	NOUN
abrj-529	75	9	of	of	ADP
abrj-529	75	10	each	each	DET
abrj-529	75	11	method	method	NOUN
abrj-529	75	12	,	,	PUNCT
abrj-529	75	13	particularly	particularly	ADV
abrj-529	75	14	in	in	ADP
abrj-529	75	15	relation	relation	NOUN
abrj-529	75	16	to	to	ADP
abrj-529	75	17	revenue	revenue	NOUN
abrj-529	75	18	recognition	recognition	NOUN
abrj-529	75	19	and	and	CCONJ
abrj-529	75	20	tax	tax	NOUN
abrj-529	75	21	liabilities	liability	NOUN
abrj-529	75	22	under	under	ADP
abrj-529	75	23	the	the	DET
abrj-529	75	24	uae	uae	PROPN
abrj-529	75	25	's	's	PART
abrj-529	75	26	corporate	corporate	ADJ
abrj-529	75	27	tax	tax	NOUN
abrj-529	75	28	laws	law	NOUN
abrj-529	75	29	.	.	PUNCT
abrj-529	76	1	the	the	DET
abrj-529	76	2	analysis	analysis	NOUN
abrj-529	76	3	is	be	AUX
abrj-529	76	4	structured	structure	VERB
abrj-529	76	5	to	to	PART
abrj-529	76	6	compare	compare	VERB
abrj-529	76	7	and	and	CCONJ
abrj-529	76	8	contrast	contrast	VERB
abrj-529	76	9	cash	cash	NOUN
abrj-529	76	10	basis	basis	NOUN
abrj-529	76	11	and	and	CCONJ
abrj-529	76	12	accrual	accrual	ADJ
abrj-529	76	13	accounting	accounting	NOUN
abrj-529	76	14	,	,	PUNCT
abrj-529	76	15	considering	consider	VERB
abrj-529	76	16	factors	factor	NOUN
abrj-529	76	17	such	such	ADJ
abrj-529	76	18	as	as	ADP
abrj-529	76	19	simplicity	simplicity	NOUN
abrj-529	76	20	,	,	PUNCT
abrj-529	76	21	cash	cash	NOUN
abrj-529	76	22	flow	flow	NOUN
abrj-529	76	23	management	management	NOUN
abrj-529	76	24	,	,	PUNCT
abrj-529	76	25	and	and	CCONJ
abrj-529	76	26	compliance	compliance	NOUN
abrj-529	76	27	with	with	ADP
abrj-529	76	28	tax	tax	NOUN
abrj-529	76	29	regulations	regulation	NOUN
abrj-529	76	30	.	.	PUNCT
abrj-529	77	1	thematic	thematic	ADJ
abrj-529	77	2	coding	coding	NOUN
abrj-529	77	3	was	be	AUX
abrj-529	77	4	used	use	VERB
abrj-529	77	5	to	to	PART
abrj-529	77	6	identify	identify	VERB
abrj-529	77	7	common	common	ADJ
abrj-529	77	8	challenges	challenge	NOUN
abrj-529	77	9	and	and	CCONJ
abrj-529	77	10	advantages	advantage	NOUN
abrj-529	77	11	associated	associate	VERB
abrj-529	77	12	with	with	ADP
abrj-529	77	13	each	each	DET
abrj-529	77	14	method	method	NOUN
abrj-529	77	15	,	,	PUNCT
abrj-529	77	16	and	and	CCONJ
abrj-529	77	17	these	these	DET
abrj-529	77	18	themes	theme	NOUN
abrj-529	77	19	were	be	AUX
abrj-529	77	20	synthesised	synthesise	VERB
abrj-529	77	21	to	to	PART
abrj-529	77	22	derive	derive	VERB
abrj-529	77	23	recommendations	recommendation	NOUN
abrj-529	77	24	for	for	ADP
abrj-529	77	25	freelancers	freelancer	NOUN
abrj-529	77	26	on	on	ADP
abrj-529	77	27	which	which	PRON
abrj-529	77	28	accounting	accounting	NOUN
abrj-529	77	29	method	method	NOUN
abrj-529	77	30	may	may	AUX
abrj-529	77	31	be	be	AUX
abrj-529	77	32	most	most	ADV
abrj-529	77	33	suitable	suitable	ADJ
abrj-529	77	34	under	under	ADP
abrj-529	77	35	the	the	DET
abrj-529	77	36	uae	uae	PROPN
abrj-529	77	37	corporate	corporate	ADJ
abrj-529	77	38	tax	tax	NOUN
abrj-529	77	39	regime	regime	NOUN
abrj-529	77	40	.	.	PUNCT
abrj-529	78	1	due	due	ADP
abrj-529	78	2	to	to	ADP
abrj-529	78	3	the	the	DET
abrj-529	78	4	exploratory	exploratory	ADJ
abrj-529	78	5	nature	nature	NOUN
abrj-529	78	6	of	of	ADP
abrj-529	78	7	the	the	DET
abrj-529	78	8	research	research	NOUN
abrj-529	78	9	question	question	NOUN
abrj-529	78	10	,	,	PUNCT
abrj-529	78	11	a	a	DET
abrj-529	78	12	qualitative	qualitative	ADJ
abrj-529	78	13	research	research	NOUN
abrj-529	78	14	approach	approach	NOUN
abrj-529	78	15	was	be	AUX
abrj-529	78	16	chosen	choose	VERB
abrj-529	78	17	for	for	ADP
abrj-529	78	18	this	this	DET
abrj-529	78	19	study	study	NOUN
abrj-529	78	20	.	.	PUNCT
abrj-529	79	1	as	as	SCONJ
abrj-529	79	2	the	the	DET
abrj-529	79	3	uae	uae	PROPN
abrj-529	79	4	's	's	PART
abrj-529	79	5	corporate	corporate	ADJ
abrj-529	79	6	tax	tax	NOUN
abrj-529	79	7	framework	framework	NOUN
abrj-529	79	8	is	be	AUX
abrj-529	79	9	newly	newly	ADV
abrj-529	79	10	implemented	implement	VERB
abrj-529	79	11	and	and	CCONJ
abrj-529	79	12	specific	specific	ADJ
abrj-529	79	13	data	datum	NOUN
abrj-529	79	14	on	on	ADP
abrj-529	79	15	freelancers	freelancer	NOUN
abrj-529	79	16	'	'	PART
abrj-529	79	17	responses	response	NOUN
abrj-529	79	18	is	be	AUX
abrj-529	79	19	still	still	ADV
abrj-529	79	20	emerging	emerge	VERB
abrj-529	79	21	,	,	PUNCT
abrj-529	79	22	qualitative	qualitative	ADJ
abrj-529	79	23	methods	method	NOUN
abrj-529	79	24	provide	provide	VERB
abrj-529	79	25	a	a	DET
abrj-529	79	26	more	more	ADV
abrj-529	79	27	nuanced	nuanced	ADJ
abrj-529	79	28	understanding	understanding	NOUN
abrj-529	79	29	of	of	ADP
abrj-529	79	30	freelancers	freelancer	NOUN
abrj-529	79	31	'	'	PART
abrj-529	79	32	decision	decision	NOUN
abrj-529	79	33	-	-	PUNCT
abrj-529	79	34	making	make	VERB
abrj-529	79	35	processes	process	NOUN
abrj-529	79	36	.	.	PUNCT
abrj-529	80	1	additionally	additionally	ADV
abrj-529	80	2	,	,	PUNCT
abrj-529	80	3	qualitative	qualitative	ADJ
abrj-529	80	4	interviews	interview	NOUN
abrj-529	80	5	facilitate	facilitate	VERB
abrj-529	80	6	the	the	DET
abrj-529	80	7	exploration	exploration	NOUN
abrj-529	80	8	of	of	ADP
abrj-529	80	9	practical	practical	ADJ
abrj-529	80	10	considerations	consideration	NOUN
abrj-529	80	11	and	and	CCONJ
abrj-529	80	12	real	real	ADJ
abrj-529	80	13	-	-	PUNCT
abrj-529	80	14	world	world	NOUN
abrj-529	80	15	challenges	challenge	NOUN
abrj-529	80	16	that	that	PRON
abrj-529	80	17	quantitative	quantitative	ADJ
abrj-529	80	18	methods	method	NOUN
abrj-529	80	19	may	may	AUX
abrj-529	80	20	overlook	overlook	VERB
abrj-529	80	21	.	.	PUNCT
abrj-529	81	1	this	this	DET
abrj-529	81	2	methodology	methodology	NOUN
abrj-529	81	3	is	be	AUX
abrj-529	81	4	appropriate	appropriate	ADJ
abrj-529	81	5	for	for	ADP
abrj-529	81	6	understanding	understand	VERB
abrj-529	81	7	the	the	DET
abrj-529	81	8	subjective	subjective	ADJ
abrj-529	81	9	experiences	experience	NOUN
abrj-529	81	10	of	of	ADP
abrj-529	81	11	freelancers	freelancer	NOUN
abrj-529	81	12	who	who	PRON
abrj-529	81	13	face	face	VERB
abrj-529	81	14	unique	unique	ADJ
abrj-529	81	15	financial	financial	ADJ
abrj-529	81	16	situations	situation	NOUN
abrj-529	81	17	and	and	CCONJ
abrj-529	81	18	tax	tax	NOUN
abrj-529	81	19	obligations	obligation	NOUN
abrj-529	81	20	.	.	PUNCT
abrj-529	82	1	by	by	ADP
abrj-529	82	2	focusing	focus	VERB
abrj-529	82	3	on	on	ADP
abrj-529	82	4	their	their	PRON
abrj-529	82	5	lived	live	VERB
abrj-529	82	6	experiences	experience	NOUN
abrj-529	82	7	,	,	PUNCT
abrj-529	82	8	this	this	DET
abrj-529	82	9	study	study	NOUN
abrj-529	82	10	aims	aim	VERB
abrj-529	82	11	to	to	PART
abrj-529	82	12	provide	provide	VERB
abrj-529	82	13	actionable	actionable	ADJ
abrj-529	82	14	insights	insight	NOUN
abrj-529	82	15	for	for	ADP
abrj-529	82	16	freelancers	freelancer	NOUN
abrj-529	82	17	on	on	ADP
abrj-529	82	18	how	how	SCONJ
abrj-529	82	19	to	to	PART
abrj-529	82	20	navigate	navigate	VERB
abrj-529	82	21	corporate	corporate	ADJ
abrj-529	82	22	tax	tax	NOUN
abrj-529	82	23	compliance	compliance	NOUN
abrj-529	82	24	effectively	effectively	ADV
abrj-529	82	25	.	.	PUNCT
abrj-529	83	1	4	4	X
abrj-529	83	2	.	.	X
abrj-529	83	3	analysis	analysis	NOUN
abrj-529	83	4	and	and	CCONJ
abrj-529	83	5	discussions	discussion	NOUN
abrj-529	83	6	4.1	4.1	NUM
abrj-529	83	7	.	.	PUNCT
abrj-529	84	1	cash	cash	NOUN
abrj-529	84	2	basis	basis	NOUN
abrj-529	84	3	accounting	account	VERB
abrj-529	84	4	for	for	ADP
abrj-529	84	5	freelancers	freelancer	NOUN
abrj-529	84	6	under	under	ADP
abrj-529	84	7	uae	uae	PROPN
abrj-529	84	8	corporate	corporate	ADJ
abrj-529	84	9	tax	tax	NOUN
abrj-529	84	10	the	the	DET
abrj-529	84	11	cash	cash	NOUN
abrj-529	84	12	basis	basis	NOUN
abrj-529	84	13	of	of	ADP
abrj-529	84	14	accounting	accounting	NOUN
abrj-529	84	15	records	record	NOUN
abrj-529	84	16	income	income	NOUN
abrj-529	84	17	and	and	CCONJ
abrj-529	84	18	expenses	expense	NOUN
abrj-529	84	19	only	only	ADV
abrj-529	84	20	when	when	SCONJ
abrj-529	84	21	cash	cash	NOUN
abrj-529	84	22	is	be	AUX
abrj-529	84	23	actually	actually	ADV
abrj-529	84	24	received	receive	VERB
abrj-529	84	25	or	or	CCONJ
abrj-529	84	26	paid	pay	VERB
abrj-529	84	27	,	,	PUNCT
abrj-529	84	28	which	which	PRON
abrj-529	84	29	provides	provide	VERB
abrj-529	84	30	a	a	DET
abrj-529	84	31	direct	direct	ADJ
abrj-529	84	32	reflection	reflection	NOUN
abrj-529	84	33	of	of	ADP
abrj-529	84	34	a	a	DET
abrj-529	84	35	freelancer	freelancer	NOUN
abrj-529	84	36	's	's	PART
abrj-529	84	37	cash	cash	NOUN
abrj-529	84	38	flow	flow	NOUN
abrj-529	84	39	at	at	ADP
abrj-529	84	40	any	any	DET
abrj-529	84	41	given	give	VERB
abrj-529	84	42	time	time	NOUN
abrj-529	84	43	.	.	PUNCT
abrj-529	85	1	this	this	DET
abrj-529	85	2	method	method	NOUN
abrj-529	85	3	is	be	AUX
abrj-529	85	4	desirable	desirable	ADJ
abrj-529	85	5	for	for	ADP
abrj-529	85	6	freelancers	freelancer	NOUN
abrj-529	85	7	,	,	PUNCT
abrj-529	85	8	especially	especially	ADV
abrj-529	85	9	those	those	PRON
abrj-529	85	10	operating	operate	VERB
abrj-529	85	11	in	in	ADP
abrj-529	85	12	industries	industry	NOUN
abrj-529	85	13	with	with	ADP
abrj-529	85	14	inconsistent	inconsistent	ADJ
abrj-529	85	15	or	or	CCONJ
abrj-529	85	16	delayed	delay	VERB
abrj-529	85	17	income	income	NOUN
abrj-529	85	18	streams	stream	NOUN
abrj-529	85	19	.	.	PUNCT
abrj-529	86	1	in	in	ADP
abrj-529	86	2	the	the	DET
abrj-529	86	3	uae	uae	PROPN
abrj-529	86	4	's	's	PART
abrj-529	86	5	corporate	corporate	ADJ
abrj-529	86	6	tax	tax	NOUN
abrj-529	86	7	context	context	NOUN
abrj-529	86	8	,	,	PUNCT
abrj-529	86	9	the	the	DET
abrj-529	86	10	cash	cash	NOUN
abrj-529	86	11	basis	basis	NOUN
abrj-529	86	12	method	method	NOUN
abrj-529	86	13	can	can	AUX
abrj-529	86	14	simplify	simplify	VERB
abrj-529	86	15	tax	tax	NOUN
abrj-529	86	16	reporting	reporting	NOUN
abrj-529	86	17	for	for	ADP
abrj-529	86	18	freelancers	freelancer	NOUN
abrj-529	86	19	,	,	PUNCT
abrj-529	86	20	as	as	SCONJ
abrj-529	86	21	it	it	PRON
abrj-529	86	22	directly	directly	ADV
abrj-529	86	23	ties	tie	VERB
abrj-529	86	24	taxable	taxable	ADJ
abrj-529	86	25	income	income	NOUN
abrj-529	86	26	to	to	ADP
abrj-529	86	27	the	the	DET
abrj-529	86	28	cash	cash	NOUN
abrj-529	86	29	available	available	ADJ
abrj-529	86	30	for	for	ADP
abrj-529	86	31	taxation	taxation	NOUN
abrj-529	86	32	.	.	PUNCT
abrj-529	87	1	freelancers	freelancer	NOUN
abrj-529	87	2	,	,	PUNCT
abrj-529	87	3	who	who	PRON
abrj-529	87	4	often	often	ADV
abrj-529	87	5	lack	lack	VERB
abrj-529	87	6	extensive	extensive	ADJ
abrj-529	87	7	financial	financial	ADJ
abrj-529	87	8	resources	resource	NOUN
abrj-529	87	9	and	and	CCONJ
abrj-529	87	10	dedicated	dedicated	ADJ
abrj-529	87	11	accounting	accounting	NOUN
abrj-529	87	12	departments	department	NOUN
abrj-529	87	13	,	,	PUNCT
abrj-529	87	14	benefit	benefit	VERB
abrj-529	87	15	from	from	ADP
abrj-529	87	16	the	the	DET
abrj-529	87	17	simplicity	simplicity	NOUN
abrj-529	87	18	of	of	ADP
abrj-529	87	19	cash	cash	NOUN
abrj-529	87	20	-	-	PUNCT
abrj-529	87	21	basis	basis	NOUN
abrj-529	87	22	accounting	accounting	NOUN
abrj-529	87	23	,	,	PUNCT
abrj-529	87	24	which	which	PRON
abrj-529	87	25	aligns	align	VERB
abrj-529	87	26	tax	tax	NOUN
abrj-529	87	27	liabilities	liability	NOUN
abrj-529	87	28	more	more	ADV
abrj-529	87	29	closely	closely	ADV
abrj-529	87	30	with	with	ADP
abrj-529	87	31	their	their	PRON
abrj-529	87	32	actual	actual	ADJ
abrj-529	87	33	cash	cash	NOUN
abrj-529	87	34	flow	flow	NOUN
abrj-529	87	35	.	.	PUNCT
abrj-529	88	1	from	from	ADP
abrj-529	88	2	a	a	DET
abrj-529	88	3	compliance	compliance	NOUN
abrj-529	88	4	standpoint	standpoint	NOUN
abrj-529	88	5	,	,	PUNCT
abrj-529	88	6	the	the	DET
abrj-529	88	7	uae	uae	PROPN
abrj-529	88	8	's	's	PART
abrj-529	88	9	corporate	corporate	ADJ
abrj-529	88	10	tax	tax	NOUN
abrj-529	88	11	regulations	regulation	NOUN
abrj-529	88	12	do	do	AUX
abrj-529	88	13	not	not	PART
abrj-529	88	14	explicitly	explicitly	ADV
abrj-529	88	15	mandate	mandate	VERB
abrj-529	88	16	which	which	PRON
abrj-529	88	17	accounting	accounting	NOUN
abrj-529	88	18	method	method	NOUN
abrj-529	88	19	freelancers	freelancer	NOUN
abrj-529	88	20	must	must	AUX
abrj-529	88	21	use	use	VERB
abrj-529	88	22	,	,	PUNCT
abrj-529	88	23	allowing	allow	VERB
abrj-529	88	24	them	they	PRON
abrj-529	88	25	to	to	PART
abrj-529	88	26	choose	choose	VERB
abrj-529	88	27	the	the	DET
abrj-529	88	28	method	method	NOUN
abrj-529	88	29	that	that	PRON
abrj-529	88	30	best	good	ADJ
abrj-529	88	31	suits	suit	NOUN
abrj-529	88	32	their	their	PRON
abrj-529	88	33	financial	financial	ADJ
abrj-529	88	34	circumstances	circumstance	NOUN
abrj-529	88	35	.	.	PUNCT
abrj-529	89	1	freelancers	freelancer	NOUN
abrj-529	89	2	earning	earn	VERB
abrj-529	89	3	just	just	ADV
abrj-529	89	4	above	above	ADP
abrj-529	89	5	the	the	DET
abrj-529	89	6	aed	aed	NOUN
abrj-529	89	7	375,000	375,000	NUM
abrj-529	89	8	threshold	threshold	NOUN
abrj-529	89	9	may	may	AUX
abrj-529	89	10	benefit	benefit	VERB
abrj-529	89	11	from	from	ADP
abrj-529	89	12	the	the	DET
abrj-529	89	13	cash	cash	NOUN
abrj-529	89	14	basis	basis	NOUN
abrj-529	89	15	method	method	NOUN
abrj-529	89	16	,	,	PUNCT
abrj-529	89	17	as	as	SCONJ
abrj-529	89	18	it	it	PRON
abrj-529	89	19	results	result	VERB
abrj-529	89	20	in	in	ADP
abrj-529	89	21	lower	low	ADJ
abrj-529	89	22	taxable	taxable	ADJ
abrj-529	89	23	income	income	NOUN
abrj-529	89	24	during	during	ADP
abrj-529	89	25	periods	period	NOUN
abrj-529	89	26	of	of	ADP
abrj-529	89	27	delayed	delay	VERB
abrj-529	89	28	payments	payment	NOUN
abrj-529	89	29	,	,	PUNCT
abrj-529	89	30	thus	thus	ADV
abrj-529	89	31	deferring	defer	VERB
abrj-529	89	32	tax	tax	NOUN
abrj-529	89	33	obligations	obligation	NOUN
abrj-529	89	34	until	until	SCONJ
abrj-529	89	35	the	the	DET
abrj-529	89	36	cash	cash	NOUN
abrj-529	89	37	is	be	AUX
abrj-529	89	38	received	receive	VERB
abrj-529	89	39	.	.	PUNCT
abrj-529	90	1	this	this	DET
abrj-529	90	2	approach	approach	NOUN
abrj-529	90	3	particularly	particularly	ADV
abrj-529	90	4	favours	favour	VERB
abrj-529	90	5	freelancers	freelancer	NOUN
abrj-529	90	6	on	on	ADP
abrj-529	90	7	short	short	ADJ
abrj-529	90	8	-	-	PUNCT
abrj-529	90	9	term	term	NOUN
abrj-529	90	10	or	or	CCONJ
abrj-529	90	11	project	project	NOUN
abrj-529	90	12	-	-	PUNCT
abrj-529	90	13	based	base	VERB
abrj-529	90	14	contracts	contract	NOUN
abrj-529	90	15	,	,	PUNCT
abrj-529	90	16	where	where	SCONJ
abrj-529	90	17	payment	payment	NOUN
abrj-529	90	18	schedules	schedule	NOUN
abrj-529	90	19	may	may	AUX
abrj-529	90	20	be	be	AUX
abrj-529	90	21	irregular	irregular	ADJ
abrj-529	90	22	or	or	CCONJ
abrj-529	90	23	spread	spread	VERB
abrj-529	90	24	out	out	ADP
abrj-529	90	25	over	over	ADP
abrj-529	90	26	several	several	ADJ
abrj-529	90	27	months	month	NOUN
abrj-529	90	28	.	.	PUNCT
abrj-529	91	1	4.2	4.2	NUM
abrj-529	91	2	.	.	PUNCT
abrj-529	91	3	accrual	accrual	ADJ
abrj-529	91	4	accounting	accounting	NOUN
abrj-529	91	5	for	for	ADP
abrj-529	91	6	freelancers	freelancer	NOUN
abrj-529	91	7	under	under	ADP
abrj-529	91	8	uae	uae	PROPN
abrj-529	91	9	corporate	corporate	ADJ
abrj-529	91	10	tax	tax	NOUN
abrj-529	91	11	accrual	accrual	ADJ
abrj-529	91	12	accounting	accounting	NOUN
abrj-529	91	13	,	,	PUNCT
abrj-529	91	14	on	on	ADP
abrj-529	91	15	the	the	DET
abrj-529	91	16	other	other	ADJ
abrj-529	91	17	hand	hand	NOUN
abrj-529	91	18	,	,	PUNCT
abrj-529	91	19	records	record	VERB
abrj-529	91	20	income	income	NOUN
abrj-529	91	21	when	when	SCONJ
abrj-529	91	22	it	it	PRON
abrj-529	91	23	is	be	AUX
abrj-529	91	24	earned	earn	VERB
abrj-529	91	25	and	and	CCONJ
abrj-529	91	26	expenses	expense	NOUN
abrj-529	91	27	when	when	SCONJ
abrj-529	91	28	they	they	PRON
abrj-529	91	29	are	be	AUX
abrj-529	91	30	incurred	incur	VERB
abrj-529	91	31	,	,	PUNCT
abrj-529	91	32	regardless	regardless	ADV
abrj-529	91	33	of	of	ADP
abrj-529	91	34	when	when	SCONJ
abrj-529	91	35	the	the	DET
abrj-529	91	36	cash	cash	NOUN
abrj-529	91	37	is	be	AUX
abrj-529	91	38	received	receive	VERB
abrj-529	91	39	or	or	CCONJ
abrj-529	91	40	paid	pay	VERB
abrj-529	91	41	.	.	PUNCT
abrj-529	92	1	this	this	DET
abrj-529	92	2	method	method	NOUN
abrj-529	92	3	provides	provide	VERB
abrj-529	92	4	a	a	DET
abrj-529	92	5	more	more	ADV
abrj-529	92	6	accurate	accurate	ADJ
abrj-529	92	7	financial	financial	ADJ
abrj-529	92	8	picture	picture	NOUN
abrj-529	92	9	,	,	PUNCT
abrj-529	92	10	as	as	SCONJ
abrj-529	92	11	it	it	PRON
abrj-529	92	12	matches	match	VERB
abrj-529	92	13	revenue	revenue	NOUN
abrj-529	92	14	with	with	ADP
abrj-529	92	15	corresponding	corresponding	ADJ
abrj-529	92	16	expenses	expense	NOUN
abrj-529	92	17	,	,	PUNCT
abrj-529	92	18	offering	offer	VERB
abrj-529	92	19	a	a	DET
abrj-529	92	20	clearer	clear	ADJ
abrj-529	92	21	view	view	NOUN
abrj-529	92	22	of	of	ADP
abrj-529	92	23	long	long	ADJ
abrj-529	92	24	-	-	PUNCT
abrj-529	92	25	term	term	NOUN
abrj-529	92	26	profitability	profitability	NOUN
abrj-529	92	27	.	.	PUNCT
abrj-529	93	1	for	for	ADP
abrj-529	93	2	freelancers	freelancer	NOUN
abrj-529	93	3	in	in	ADP
abrj-529	93	4	the	the	DET
abrj-529	93	5	uae	uae	PROPN
abrj-529	93	6	subject	subject	NOUN
abrj-529	93	7	to	to	ADP
abrj-529	93	8	corporate	corporate	ADJ
abrj-529	93	9	tax	tax	NOUN
abrj-529	93	10	,	,	PUNCT
abrj-529	93	11	accrual	accrual	ADJ
abrj-529	93	12	accounting	accounting	NOUN
abrj-529	93	13	may	may	AUX
abrj-529	93	14	be	be	AUX
abrj-529	93	15	more	more	ADV
abrj-529	93	16	appropriate	appropriate	ADJ
abrj-529	93	17	for	for	ADP
abrj-529	93	18	those	those	PRON
abrj-529	93	19	with	with	ADP
abrj-529	93	20	regular	regular	ADJ
abrj-529	93	21	cash	cash	NOUN
abrj-529	93	22	inflows	inflow	NOUN
abrj-529	93	23	or	or	CCONJ
abrj-529	93	24	more	more	ADV
abrj-529	93	25	complex	complex	ADJ
abrj-529	93	26	financial	financial	ADJ
abrj-529	93	27	arrangements	arrangement	NOUN
abrj-529	93	28	,	,	PUNCT
abrj-529	93	29	such	such	ADJ
abrj-529	93	30	as	as	ADP
abrj-529	93	31	multi	multi	ADJ
abrj-529	93	32	-	-	ADJ
abrj-529	93	33	year	year	NOUN
abrj-529	93	34	contracts	contract	NOUN
abrj-529	93	35	or	or	CCONJ
abrj-529	93	36	ongoing	ongoing	ADJ
abrj-529	93	37	services	service	NOUN
abrj-529	93	38	.	.	PUNCT
abrj-529	94	1	the	the	DET
abrj-529	94	2	method	method	NOUN
abrj-529	94	3	ensures	ensure	VERB
abrj-529	94	4	that	that	SCONJ
abrj-529	94	5	revenue	revenue	NOUN
abrj-529	94	6	is	be	AUX
abrj-529	94	7	recognised	recognise	VERB
abrj-529	94	8	as	as	SCONJ
abrj-529	94	9	it	it	PRON
abrj-529	94	10	is	be	AUX
abrj-529	94	11	earned	earn	VERB
abrj-529	94	12	,	,	PUNCT
abrj-529	94	13	which	which	PRON
abrj-529	94	14	can	can	AUX
abrj-529	94	15	be	be	AUX
abrj-529	94	16	beneficial	beneficial	ADJ
abrj-529	94	17	for	for	ADP
abrj-529	94	18	freelancers	freelancer	NOUN
abrj-529	94	19	working	work	VERB
abrj-529	94	20	with	with	ADP
abrj-529	94	21	clients	client	NOUN
abrj-529	94	22	on	on	ADP
abrj-529	94	23	retainer	retainer	NOUN
abrj-529	94	24	or	or	CCONJ
abrj-529	94	25	instalment	instalment	NOUN
abrj-529	94	26	-	-	PUNCT
abrj-529	94	27	based	base	VERB
abrj-529	94	28	payment	payment	NOUN
abrj-529	94	29	systems	system	NOUN
abrj-529	94	30	.	.	PUNCT
abrj-529	95	1	accrual	accrual	ADJ
abrj-529	95	2	accounting	accounting	NOUN
abrj-529	95	3	aligns	align	VERB
abrj-529	95	4	well	well	ADV
abrj-529	95	5	with	with	ADP
abrj-529	95	6	the	the	DET
abrj-529	95	7	uae	uae	PROPN
abrj-529	95	8	's	's	PART
abrj-529	95	9	corporate	corporate	ADJ
abrj-529	95	10	tax	tax	NOUN
abrj-529	95	11	goals	goal	NOUN
abrj-529	95	12	of	of	ADP
abrj-529	95	13	promoting	promote	VERB
abrj-529	95	14	transparency	transparency	NOUN
abrj-529	95	15	and	and	CCONJ
abrj-529	95	16	consistency	consistency	NOUN
abrj-529	95	17	in	in	ADP
abrj-529	95	18	financial	financial	ADJ
abrj-529	95	19	reporting	reporting	NOUN
abrj-529	95	20	.	.	PUNCT
abrj-529	96	1	freelancers	freelancer	NOUN
abrj-529	96	2	who	who	PRON
abrj-529	96	3	work	work	VERB
abrj-529	96	4	on	on	ADP
abrj-529	96	5	large	large	ADJ
abrj-529	96	6	projects	project	NOUN
abrj-529	96	7	spanning	span	VERB
abrj-529	96	8	multiple	multiple	ADJ
abrj-529	96	9	periods	period	NOUN
abrj-529	96	10	may	may	AUX
abrj-529	96	11	benefit	benefit	VERB
abrj-529	96	12	from	from	ADP
abrj-529	96	13	this	this	DET
abrj-529	96	14	method	method	NOUN
abrj-529	96	15	,	,	PUNCT
abrj-529	96	16	as	as	SCONJ
abrj-529	96	17	it	it	PRON
abrj-529	96	18	allows	allow	VERB
abrj-529	96	19	for	for	ADP
abrj-529	96	20	smoother	smooth	ADJ
abrj-529	96	21	income	income	NOUN
abrj-529	96	22	recognition	recognition	NOUN
abrj-529	96	23	,	,	PUNCT
abrj-529	96	24	even	even	ADV
abrj-529	96	25	when	when	SCONJ
abrj-529	96	26	cash	cash	NOUN
abrj-529	96	27	payments	payment	NOUN
abrj-529	96	28	are	be	AUX
abrj-529	96	29	delayed	delay	VERB
abrj-529	96	30	.	.	PUNCT
abrj-529	97	1	however	however	ADV
abrj-529	97	2	,	,	PUNCT
abrj-529	97	3	freelancers	freelancer	NOUN
abrj-529	97	4	opting	opt	VERB
abrj-529	97	5	for	for	ADP
abrj-529	97	6	accrual	accrual	ADJ
abrj-529	97	7	accounting	accounting	NOUN
abrj-529	97	8	must	must	AUX
abrj-529	97	9	carefully	carefully	ADV
abrj-529	97	10	manage	manage	VERB
abrj-529	97	11	their	their	PRON
abrj-529	97	12	cash	cash	NOUN
abrj-529	97	13	flow	flow	NOUN
abrj-529	97	14	,	,	PUNCT
abrj-529	97	15	as	as	SCONJ
abrj-529	97	16	they	they	PRON
abrj-529	97	17	may	may	AUX
abrj-529	97	18	incur	incur	VERB
abrj-529	97	19	tax	tax	NOUN
abrj-529	97	20	liabilities	liability	NOUN
abrj-529	97	21	before	before	ADP
abrj-529	97	22	actually	actually	ADV
abrj-529	97	23	receiving	receive	VERB
abrj-529	97	24	income	income	NOUN
abrj-529	97	25	,	,	PUNCT
abrj-529	97	26	which	which	PRON
abrj-529	97	27	could	could	AUX
abrj-529	97	28	strain	strain	VERB
abrj-529	97	29	liquidity	liquidity	NOUN
abrj-529	97	30	during	during	ADP
abrj-529	97	31	periods	period	NOUN
abrj-529	97	32	of	of	ADP
abrj-529	97	33	low	low	ADJ
abrj-529	97	34	cash	cash	NOUN
abrj-529	97	35	flow	flow	NOUN
abrj-529	97	36	.	.	PUNCT
abrj-529	98	1	4.3	4.3	NUM
abrj-529	98	2	.	.	PUNCT
abrj-529	98	3	visa	visa	NOUN
abrj-529	98	4	categories	category	NOUN
abrj-529	98	5	in	in	ADP
abrj-529	98	6	the	the	DET
abrj-529	98	7	uae	uae	PROPN
abrj-529	98	8	and	and	CCONJ
abrj-529	98	9	their	their	PRON
abrj-529	98	10	impact	impact	NOUN
abrj-529	98	11	on	on	ADP
abrj-529	98	12	accounting	accounting	NOUN
abrj-529	98	13	choices	choice	NOUN
abrj-529	98	14	the	the	DET
abrj-529	98	15	uae	uae	PROPN
abrj-529	98	16	offers	offer	VERB
abrj-529	98	17	various	various	ADJ
abrj-529	98	18	visa	visa	NOUN
abrj-529	98	19	categories	category	NOUN
abrj-529	98	20	for	for	ADP
abrj-529	98	21	freelancers	freelancer	NOUN
abrj-529	98	22	and	and	CCONJ
abrj-529	98	23	entrepreneurs	entrepreneur	NOUN
abrj-529	98	24	,	,	PUNCT
abrj-529	98	25	each	each	PRON
abrj-529	98	26	with	with	ADP
abrj-529	98	27	its	its	PRON
abrj-529	98	28	duration	duration	NOUN
abrj-529	98	29	,	,	PUNCT
abrj-529	98	30	renewal	renewal	NOUN
abrj-529	98	31	policies	policy	NOUN
abrj-529	98	32	,	,	PUNCT
abrj-529	98	33	and	and	CCONJ
abrj-529	98	34	associated	associated	ADJ
abrj-529	98	35	requirements	requirement	NOUN
abrj-529	98	36	.	.	PUNCT
abrj-529	99	1	the	the	DET
abrj-529	99	2	most	most	ADV
abrj-529	99	3	common	common	ADJ
abrj-529	99	4	visas	visa	NOUN
abrj-529	99	5	for	for	ADP
abrj-529	99	6	freelancers	freelancer	NOUN
abrj-529	99	7	include	include	VERB
abrj-529	99	8	the	the	DET
abrj-529	99	9	freelance	freelance	NOUN
abrj-529	99	10	visa	visa	NOUN
abrj-529	99	11	,	,	PUNCT
abrj-529	99	12	golden	golden	ADJ
abrj-529	99	13	visa	visa	NOUN
abrj-529	99	14	,	,	PUNCT
abrj-529	99	15	and	and	CCONJ
abrj-529	99	16	investor	investor	NOUN
abrj-529	99	17	visa	visa	NOUN
abrj-529	99	18	.	.	PUNCT
abrj-529	100	1	each	each	PRON
abrj-529	100	2	of	of	ADP
abrj-529	100	3	these	these	DET
abrj-529	100	4	visas	visa	NOUN
abrj-529	100	5	influences	influence	VERB
abrj-529	100	6	the	the	DET
abrj-529	100	7	freelancer	freelancer	NOUN
abrj-529	100	8	's	's	PART
abrj-529	100	9	financial	financial	ADJ
abrj-529	100	10	and	and	CCONJ
abrj-529	100	11	business	business	NOUN
abrj-529	100	12	outlook	outlook	NOUN
abrj-529	100	13	,	,	PUNCT
abrj-529	100	14	ultimately	ultimately	ADV
abrj-529	100	15	impacting	impact	VERB
abrj-529	100	16	the	the	DET
abrj-529	100	17	choice	choice	NOUN
abrj-529	100	18	between	between	ADP
abrj-529	100	19	cash	cash	NOUN
abrj-529	100	20	and	and	CCONJ
abrj-529	100	21	accrual	accrual	ADJ
abrj-529	100	22	accounting	accounting	NOUN
abrj-529	100	23	.	.	PUNCT
abrj-529	101	1	•	•	NUM
abrj-529	101	2	freelance	freelance	NOUN
abrj-529	101	3	visa	visa	NOUN
abrj-529	101	4	:	:	PUNCT
abrj-529	101	5	typically	typically	ADV
abrj-529	101	6	issued	issue	VERB
abrj-529	101	7	for	for	ADP
abrj-529	101	8	one	one	NUM
abrj-529	101	9	to	to	PART
abrj-529	101	10	three	three	NUM
abrj-529	101	11	years	year	NOUN
abrj-529	101	12	,	,	PUNCT
abrj-529	101	13	this	this	DET
abrj-529	101	14	visa	visa	NOUN
abrj-529	101	15	is	be	AUX
abrj-529	101	16	specifically	specifically	ADV
abrj-529	101	17	designed	design	VERB
abrj-529	101	18	for	for	ADP
abrj-529	101	19	freelancers	freelancer	NOUN
abrj-529	101	20	in	in	ADP
abrj-529	101	21	sectors	sector	NOUN
abrj-529	101	22	such	such	ADJ
abrj-529	101	23	as	as	ADP
abrj-529	101	24	media	medium	NOUN
abrj-529	101	25	,	,	PUNCT
abrj-529	101	26	technology	technology	NOUN
abrj-529	101	27	,	,	PUNCT
abrj-529	101	28	and	and	CCONJ
abrj-529	101	29	education	education	NOUN
abrj-529	101	30	(	(	PUNCT
abrj-529	101	31	waheed	waheed	PROPN
abrj-529	101	32	abbas	abbas	PROPN
abrj-529	101	33	,	,	PUNCT
abrj-529	101	34	2022	2022	NUM
abrj-529	101	35	)	)	PUNCT
abrj-529	101	36	.	.	PUNCT
abrj-529	102	1	freelancers	freelancer	NOUN
abrj-529	102	2	on	on	ADP
abrj-529	102	3	this	this	DET
abrj-529	102	4	visa	visa	NOUN
abrj-529	102	5	often	often	ADV
abrj-529	102	6	work	work	VERB
abrj-529	102	7	on	on	ADP
abrj-529	102	8	shorter	short	ADJ
abrj-529	102	9	contracts	contract	NOUN
abrj-529	102	10	or	or	CCONJ
abrj-529	102	11	project	project	NOUN
abrj-529	102	12	-	-	PUNCT
abrj-529	102	13	based	base	VERB
abrj-529	102	14	assignments	assignment	NOUN
abrj-529	102	15	,	,	PUNCT
abrj-529	102	16	which	which	PRON
abrj-529	102	17	results	result	VERB
abrj-529	102	18	in	in	ADP
abrj-529	102	19	inconsistent	inconsistent	ADJ
abrj-529	102	20	cash	cash	NOUN
abrj-529	102	21	flow	flow	NOUN
abrj-529	102	22	,	,	PUNCT
abrj-529	102	23	making	make	VERB
abrj-529	102	24	the	the	DET
abrj-529	102	25	cash	cash	NOUN
abrj-529	102	26	basis	basis	NOUN
abrj-529	102	27	method	method	NOUN
abrj-529	102	28	more	more	ADV
abrj-529	102	29	suitable	suitable	ADJ
abrj-529	102	30	.	.	PUNCT
abrj-529	103	1	the	the	DET
abrj-529	103	2	simplicity	simplicity	NOUN
abrj-529	103	3	of	of	ADP
abrj-529	103	4	cash	cash	NOUN
abrj-529	103	5	basis	basis	NOUN
abrj-529	103	6	accounting	accounting	NOUN
abrj-529	103	7	aligns	align	VERB
abrj-529	103	8	with	with	ADP
abrj-529	103	9	the	the	DET
abrj-529	103	10	often	often	ADV
abrj-529	103	11	unpredictable	unpredictable	ADJ
abrj-529	103	12	asian	asian	ADJ
abrj-529	103	13	business	business	NOUN
abrj-529	103	14	research	research	NOUN
abrj-529	103	15	journal	journal	NOUN
abrj-529	103	16	,	,	PUNCT
abrj-529	103	17	2025	2025	NUM
abrj-529	103	18	,	,	PUNCT
abrj-529	103	19	10(8	10(8	NUM
abrj-529	103	20	):	):	PUNCT
abrj-529	103	21	11	11	NUM
abrj-529	103	22	-	-	SYM
abrj-529	103	23	15	15	NUM
abrj-529	103	24	14	14	NUM
abrj-529	103	25	©	©	PROPN
abrj-529	103	26	2025	2025	NUM
abrj-529	103	27	by	by	ADP
abrj-529	103	28	the	the	DET
abrj-529	103	29	authors	author	NOUN
abrj-529	103	30	;	;	PUNCT
abrj-529	103	31	licensee	licensee	NOUN
abrj-529	103	32	eastern	eastern	ADJ
abrj-529	103	33	centre	centre	NOUN
abrj-529	103	34	of	of	ADP
abrj-529	103	35	science	science	NOUN
abrj-529	103	36	and	and	CCONJ
abrj-529	103	37	education	education	NOUN
abrj-529	103	38	,	,	PUNCT
abrj-529	103	39	usa	usa	PROPN
abrj-529	103	40	payment	payment	NOUN
abrj-529	103	41	schedules	schedule	NOUN
abrj-529	103	42	in	in	ADP
abrj-529	103	43	these	these	DET
abrj-529	103	44	industries	industry	NOUN
abrj-529	103	45	,	,	PUNCT
abrj-529	103	46	allowing	allow	VERB
abrj-529	103	47	freelancers	freelancer	NOUN
abrj-529	103	48	to	to	PART
abrj-529	103	49	defer	defer	VERB
abrj-529	103	50	tax	tax	NOUN
abrj-529	103	51	payments	payment	NOUN
abrj-529	103	52	until	until	SCONJ
abrj-529	103	53	income	income	NOUN
abrj-529	103	54	is	be	AUX
abrj-529	103	55	received	receive	VERB
abrj-529	103	56	.	.	PUNCT
abrj-529	104	1	furthermore	furthermore	ADV
abrj-529	104	2	,	,	PUNCT
abrj-529	104	3	the	the	DET
abrj-529	104	4	relatively	relatively	ADV
abrj-529	104	5	short	short	ADJ
abrj-529	104	6	visa	visa	NOUN
abrj-529	104	7	period	period	NOUN
abrj-529	104	8	may	may	AUX
abrj-529	104	9	encourage	encourage	VERB
abrj-529	104	10	freelancers	freelancer	NOUN
abrj-529	104	11	to	to	PART
abrj-529	104	12	prioritise	prioritise	VERB
abrj-529	104	13	immediate	immediate	ADJ
abrj-529	104	14	cash	cash	NOUN
abrj-529	104	15	flow	flow	NOUN
abrj-529	104	16	management	management	NOUN
abrj-529	104	17	over	over	ADP
abrj-529	104	18	long	long	ADJ
abrj-529	104	19	-	-	PUNCT
abrj-529	104	20	term	term	NOUN
abrj-529	104	21	financial	financial	ADJ
abrj-529	104	22	reporting	reporting	NOUN
abrj-529	104	23	,	,	PUNCT
abrj-529	104	24	thereby	thereby	ADV
abrj-529	104	25	reinforcing	reinforce	VERB
abrj-529	104	26	the	the	DET
abrj-529	104	27	appeal	appeal	NOUN
abrj-529	104	28	of	of	ADP
abrj-529	104	29	the	the	DET
abrj-529	104	30	cash	cash	NOUN
abrj-529	104	31	basis	basis	NOUN
abrj-529	104	32	method	method	NOUN
abrj-529	104	33	.	.	PUNCT
abrj-529	105	1	•	•	NUM
abrj-529	105	2	golden	golden	ADJ
abrj-529	105	3	visa	visa	NOUN
abrj-529	105	4	:	:	PUNCT
abrj-529	105	5	this	this	DET
abrj-529	105	6	visa	visa	NOUN
abrj-529	105	7	is	be	AUX
abrj-529	105	8	typically	typically	ADV
abrj-529	105	9	issued	issue	VERB
abrj-529	105	10	for	for	ADP
abrj-529	105	11	five	five	NUM
abrj-529	105	12	to	to	PART
abrj-529	105	13	ten	ten	NUM
abrj-529	105	14	years	year	NOUN
abrj-529	105	15	and	and	CCONJ
abrj-529	105	16	is	be	AUX
abrj-529	105	17	granted	grant	VERB
abrj-529	105	18	to	to	ADP
abrj-529	105	19	individuals	individual	NOUN
abrj-529	105	20	who	who	PRON
abrj-529	105	21	meet	meet	VERB
abrj-529	105	22	specific	specific	ADJ
abrj-529	105	23	criteria	criterion	NOUN
abrj-529	105	24	,	,	PUNCT
abrj-529	105	25	such	such	ADJ
abrj-529	105	26	as	as	ADP
abrj-529	105	27	those	those	PRON
abrj-529	105	28	with	with	ADP
abrj-529	105	29	significant	significant	ADJ
abrj-529	105	30	investments	investment	NOUN
abrj-529	105	31	,	,	PUNCT
abrj-529	105	32	exceptional	exceptional	ADJ
abrj-529	105	33	talents	talent	NOUN
abrj-529	105	34	,	,	PUNCT
abrj-529	105	35	or	or	CCONJ
abrj-529	105	36	high	high	ADJ
abrj-529	105	37	levels	level	NOUN
abrj-529	105	38	of	of	ADP
abrj-529	105	39	income	income	NOUN
abrj-529	105	40	(	(	PUNCT
abrj-529	105	41	golden	golden	ADJ
abrj-529	105	42	visa	visa	NOUN
abrj-529	105	43	services	services	PROPN
abrj-529	105	44	,	,	PUNCT
abrj-529	105	45	n.d	n.d	PROPN
abrj-529	105	46	.	.	PROPN
abrj-529	105	47	)	)	PUNCT
abrj-529	105	48	.	.	PUNCT
abrj-529	106	1	freelancers	freelancer	NOUN
abrj-529	106	2	who	who	PRON
abrj-529	106	3	hold	hold	VERB
abrj-529	106	4	a	a	DET
abrj-529	106	5	golden	golden	ADJ
abrj-529	106	6	visa	visa	NOUN
abrj-529	106	7	often	often	ADV
abrj-529	106	8	have	have	VERB
abrj-529	106	9	more	more	ADV
abrj-529	106	10	stable	stable	ADJ
abrj-529	106	11	financial	financial	ADJ
abrj-529	106	12	situations	situation	NOUN
abrj-529	106	13	,	,	PUNCT
abrj-529	106	14	as	as	SCONJ
abrj-529	106	15	this	this	DET
abrj-529	106	16	visa	visa	NOUN
abrj-529	106	17	is	be	AUX
abrj-529	106	18	typically	typically	ADV
abrj-529	106	19	awarded	award	VERB
abrj-529	106	20	to	to	ADP
abrj-529	106	21	those	those	PRON
abrj-529	106	22	who	who	PRON
abrj-529	106	23	demonstrate	demonstrate	VERB
abrj-529	106	24	substantial	substantial	ADJ
abrj-529	106	25	economic	economic	ADJ
abrj-529	106	26	contributions	contribution	NOUN
abrj-529	106	27	.	.	PUNCT
abrj-529	107	1	for	for	ADP
abrj-529	107	2	freelancers	freelancer	NOUN
abrj-529	107	3	in	in	ADP
abrj-529	107	4	this	this	DET
abrj-529	107	5	category	category	NOUN
abrj-529	107	6	,	,	PUNCT
abrj-529	107	7	accrual	accrual	ADJ
abrj-529	107	8	accounting	accounting	NOUN
abrj-529	107	9	may	may	AUX
abrj-529	107	10	be	be	AUX
abrj-529	107	11	a	a	DET
abrj-529	107	12	better	well	ADJ
abrj-529	107	13	fit	fit	ADJ
abrj-529	107	14	due	due	ADP
abrj-529	107	15	to	to	ADP
abrj-529	107	16	the	the	DET
abrj-529	107	17	more	more	ADV
abrj-529	107	18	structured	structured	ADJ
abrj-529	107	19	and	and	CCONJ
abrj-529	107	20	sustained	sustain	VERB
abrj-529	107	21	nature	nature	NOUN
abrj-529	107	22	of	of	ADP
abrj-529	107	23	their	their	PRON
abrj-529	107	24	business	business	NOUN
abrj-529	107	25	operations	operation	NOUN
abrj-529	107	26	.	.	PUNCT
abrj-529	108	1	the	the	DET
abrj-529	108	2	longer	long	ADJ
abrj-529	108	3	visa	visa	NOUN
abrj-529	108	4	period	period	NOUN
abrj-529	108	5	encourages	encourage	VERB
abrj-529	108	6	long	long	ADJ
abrj-529	108	7	-	-	PUNCT
abrj-529	108	8	term	term	NOUN
abrj-529	108	9	financial	financial	ADJ
abrj-529	108	10	planning	planning	NOUN
abrj-529	108	11	and	and	CCONJ
abrj-529	108	12	reporting	reporting	NOUN
abrj-529	108	13	,	,	PUNCT
abrj-529	108	14	while	while	SCONJ
abrj-529	108	15	accrual	accrual	ADJ
abrj-529	108	16	accounting	accounting	NOUN
abrj-529	108	17	provides	provide	VERB
abrj-529	108	18	a	a	DET
abrj-529	108	19	clearer	clear	ADJ
abrj-529	108	20	and	and	CCONJ
abrj-529	108	21	more	more	ADV
abrj-529	108	22	accurate	accurate	ADJ
abrj-529	108	23	representation	representation	NOUN
abrj-529	108	24	of	of	ADP
abrj-529	108	25	income	income	NOUN
abrj-529	108	26	over	over	ADP
abrj-529	108	27	multiple	multiple	ADJ
abrj-529	108	28	periods	period	NOUN
abrj-529	108	29	,	,	PUNCT
abrj-529	108	30	which	which	PRON
abrj-529	108	31	may	may	AUX
abrj-529	108	32	be	be	AUX
abrj-529	108	33	essential	essential	ADJ
abrj-529	108	34	for	for	ADP
abrj-529	108	35	business	business	NOUN
abrj-529	108	36	expansion	expansion	NOUN
abrj-529	108	37	,	,	PUNCT
abrj-529	108	38	securing	secure	VERB
abrj-529	108	39	loans	loan	NOUN
abrj-529	108	40	,	,	PUNCT
abrj-529	108	41	or	or	CCONJ
abrj-529	108	42	attracting	attract	VERB
abrj-529	108	43	investors	investor	NOUN
abrj-529	108	44	.	.	PUNCT
abrj-529	109	1	•	•	NUM
abrj-529	109	2	investor	investor	NOUN
abrj-529	109	3	visa	visa	NOUN
abrj-529	109	4	:	:	PUNCT
abrj-529	109	5	issued	issue	VERB
abrj-529	109	6	to	to	ADP
abrj-529	109	7	individuals	individual	NOUN
abrj-529	109	8	who	who	PRON
abrj-529	109	9	establish	establish	VERB
abrj-529	109	10	or	or	CCONJ
abrj-529	109	11	invest	invest	VERB
abrj-529	109	12	in	in	ADP
abrj-529	109	13	businesses	business	NOUN
abrj-529	109	14	in	in	ADP
abrj-529	109	15	the	the	DET
abrj-529	109	16	uae	uae	PROPN
abrj-529	109	17	,	,	PUNCT
abrj-529	109	18	the	the	DET
abrj-529	109	19	investor	investor	NOUN
abrj-529	109	20	visa	visa	NOUN
abrj-529	109	21	is	be	AUX
abrj-529	109	22	typically	typically	ADV
abrj-529	109	23	valid	valid	ADJ
abrj-529	109	24	for	for	ADP
abrj-529	109	25	three	three	NUM
abrj-529	109	26	to	to	PART
abrj-529	109	27	five	five	NUM
abrj-529	109	28	years	year	NOUN
abrj-529	109	29	(	(	PUNCT
abrj-529	109	30	investor	investor	NOUN
abrj-529	109	31	residence	residence	NOUN
abrj-529	109	32	application	application	NOUN
abrj-529	109	33	,	,	PUNCT
abrj-529	109	34	n.d	n.d	PROPN
abrj-529	109	35	.	.	PROPN
abrj-529	109	36	)	)	PUNCT
abrj-529	109	37	.	.	PUNCT
abrj-529	110	1	freelancers	freelancer	NOUN
abrj-529	110	2	under	under	ADP
abrj-529	110	3	this	this	DET
abrj-529	110	4	visa	visa	NOUN
abrj-529	110	5	category	category	NOUN
abrj-529	110	6	are	be	AUX
abrj-529	110	7	often	often	ADV
abrj-529	110	8	more	more	ADV
abrj-529	110	9	entrepreneurial	entrepreneurial	ADJ
abrj-529	110	10	and	and	CCONJ
abrj-529	110	11	may	may	AUX
abrj-529	110	12	operate	operate	VERB
abrj-529	110	13	larger	large	ADJ
abrj-529	110	14	-	-	PUNCT
abrj-529	110	15	scale	scale	NOUN
abrj-529	110	16	freelance	freelance	NOUN
abrj-529	110	17	businesses	business	NOUN
abrj-529	110	18	.	.	PUNCT
abrj-529	111	1	for	for	ADP
abrj-529	111	2	them	they	PRON
abrj-529	111	3	,	,	PUNCT
abrj-529	111	4	accrual	accrual	ADJ
abrj-529	111	5	accounting	accounting	NOUN
abrj-529	111	6	may	may	AUX
abrj-529	111	7	provide	provide	VERB
abrj-529	111	8	a	a	DET
abrj-529	111	9	more	more	ADV
abrj-529	111	10	effective	effective	ADJ
abrj-529	111	11	financial	financial	ADJ
abrj-529	111	12	framework	framework	NOUN
abrj-529	111	13	,	,	PUNCT
abrj-529	111	14	as	as	SCONJ
abrj-529	111	15	it	it	PRON
abrj-529	111	16	enables	enable	VERB
abrj-529	111	17	a	a	DET
abrj-529	111	18	more	more	ADV
abrj-529	111	19	sophisticated	sophisticated	ADJ
abrj-529	111	20	approach	approach	NOUN
abrj-529	111	21	to	to	ADP
abrj-529	111	22	financial	financial	ADJ
abrj-529	111	23	reporting	reporting	NOUN
abrj-529	111	24	,	,	PUNCT
abrj-529	111	25	which	which	PRON
abrj-529	111	26	is	be	AUX
abrj-529	111	27	crucial	crucial	ADJ
abrj-529	111	28	for	for	ADP
abrj-529	111	29	managing	manage	VERB
abrj-529	111	30	business	business	NOUN
abrj-529	111	31	investments	investment	NOUN
abrj-529	111	32	and	and	CCONJ
abrj-529	111	33	liabilities	liability	NOUN
abrj-529	111	34	.	.	PUNCT
abrj-529	112	1	accrual	accrual	ADJ
abrj-529	112	2	accounting	accounting	NOUN
abrj-529	112	3	's	's	PART
abrj-529	112	4	ability	ability	NOUN
abrj-529	112	5	to	to	PART
abrj-529	112	6	match	match	VERB
abrj-529	112	7	income	income	NOUN
abrj-529	112	8	with	with	ADP
abrj-529	112	9	expenses	expense	NOUN
abrj-529	112	10	offers	offer	VERB
abrj-529	112	11	clearer	clear	ADJ
abrj-529	112	12	insight	insight	NOUN
abrj-529	112	13	into	into	ADP
abrj-529	112	14	the	the	DET
abrj-529	112	15	business	business	NOUN
abrj-529	112	16	's	's	PART
abrj-529	112	17	performance	performance	NOUN
abrj-529	112	18	,	,	PUNCT
abrj-529	112	19	making	make	VERB
abrj-529	112	20	it	it	PRON
abrj-529	112	21	suitable	suitable	ADJ
abrj-529	112	22	for	for	ADP
abrj-529	112	23	freelancers	freelancer	NOUN
abrj-529	112	24	looking	look	VERB
abrj-529	112	25	to	to	PART
abrj-529	112	26	scale	scale	VERB
abrj-529	112	27	their	their	PRON
abrj-529	112	28	operations	operation	NOUN
abrj-529	112	29	or	or	CCONJ
abrj-529	112	30	diversify	diversify	VERB
abrj-529	112	31	their	their	PRON
abrj-529	112	32	income	income	NOUN
abrj-529	112	33	streams	stream	NOUN
abrj-529	112	34	.	.	PUNCT
abrj-529	113	1	4.4	4.4	NUM
abrj-529	113	2	.	.	PUNCT
abrj-529	114	1	comparative	comparative	ADJ
abrj-529	114	2	analysis	analysis	NOUN
abrj-529	114	3	of	of	ADP
abrj-529	114	4	cash	cash	NOUN
abrj-529	114	5	basis	basis	NOUN
abrj-529	114	6	vs.	vs.	ADP
abrj-529	114	7	accrual	accrual	ADJ
abrj-529	114	8	accounting	accounting	NOUN
abrj-529	114	9	when	when	SCONJ
abrj-529	114	10	comparing	compare	VERB
abrj-529	114	11	cash	cash	NOUN
abrj-529	114	12	basis	basis	NOUN
abrj-529	114	13	and	and	CCONJ
abrj-529	114	14	accrual	accrual	ADJ
abrj-529	114	15	accounting	accounting	NOUN
abrj-529	114	16	for	for	ADP
abrj-529	114	17	freelancers	freelancer	NOUN
abrj-529	114	18	under	under	ADP
abrj-529	114	19	the	the	DET
abrj-529	114	20	uae	uae	PROPN
abrj-529	114	21	corporate	corporate	ADJ
abrj-529	114	22	tax	tax	NOUN
abrj-529	114	23	regime	regime	NOUN
abrj-529	114	24	,	,	PUNCT
abrj-529	114	25	the	the	DET
abrj-529	114	26	choice	choice	NOUN
abrj-529	114	27	often	often	ADV
abrj-529	114	28	depends	depend	VERB
abrj-529	114	29	on	on	ADP
abrj-529	114	30	the	the	DET
abrj-529	114	31	freelancer	freelancer	NOUN
abrj-529	114	32	's	's	PART
abrj-529	114	33	visa	visa	NOUN
abrj-529	114	34	status	status	NOUN
abrj-529	114	35	and	and	CCONJ
abrj-529	114	36	the	the	DET
abrj-529	114	37	associated	associated	ADJ
abrj-529	114	38	financial	financial	ADJ
abrj-529	114	39	stability	stability	NOUN
abrj-529	114	40	.	.	PUNCT
abrj-529	115	1	freelancers	freelancer	NOUN
abrj-529	115	2	with	with	ADP
abrj-529	115	3	shortterm	shortterm	PROPN
abrj-529	115	4	visas	visa	NOUN
abrj-529	115	5	or	or	CCONJ
abrj-529	115	6	those	those	PRON
abrj-529	115	7	engaged	engage	VERB
abrj-529	115	8	in	in	ADP
abrj-529	115	9	project	project	NOUN
abrj-529	115	10	-	-	PUNCT
abrj-529	115	11	based	base	VERB
abrj-529	115	12	work	work	NOUN
abrj-529	115	13	may	may	AUX
abrj-529	115	14	find	find	VERB
abrj-529	115	15	cash	cash	NOUN
abrj-529	115	16	basis	basis	NOUN
abrj-529	115	17	accounting	account	VERB
abrj-529	115	18	advantageous	advantageous	ADJ
abrj-529	115	19	due	due	ADP
abrj-529	115	20	to	to	ADP
abrj-529	115	21	its	its	PRON
abrj-529	115	22	simplicity	simplicity	NOUN
abrj-529	115	23	and	and	CCONJ
abrj-529	115	24	direct	direct	ADJ
abrj-529	115	25	reflection	reflection	NOUN
abrj-529	115	26	of	of	ADP
abrj-529	115	27	cash	cash	NOUN
abrj-529	115	28	flow	flow	NOUN
abrj-529	115	29	.	.	PUNCT
abrj-529	116	1	this	this	DET
abrj-529	116	2	method	method	NOUN
abrj-529	116	3	alleviates	alleviate	VERB
abrj-529	116	4	the	the	DET
abrj-529	116	5	burden	burden	NOUN
abrj-529	116	6	of	of	ADP
abrj-529	116	7	tax	tax	NOUN
abrj-529	116	8	payments	payment	NOUN
abrj-529	116	9	during	during	ADP
abrj-529	116	10	periods	period	NOUN
abrj-529	116	11	of	of	ADP
abrj-529	116	12	low	low	ADJ
abrj-529	116	13	income	income	NOUN
abrj-529	116	14	or	or	CCONJ
abrj-529	116	15	delayed	delay	VERB
abrj-529	116	16	payments	payment	NOUN
abrj-529	116	17	,	,	PUNCT
abrj-529	116	18	aligning	align	VERB
abrj-529	116	19	with	with	ADP
abrj-529	116	20	the	the	DET
abrj-529	116	21	shorter	short	ADJ
abrj-529	116	22	time	time	NOUN
abrj-529	116	23	horizons	horizon	NOUN
abrj-529	116	24	associated	associate	VERB
abrj-529	116	25	with	with	ADP
abrj-529	116	26	freelance	freelance	NOUN
abrj-529	116	27	visas	visa	NOUN
abrj-529	116	28	.	.	PUNCT
abrj-529	117	1	in	in	ADP
abrj-529	117	2	contrast	contrast	NOUN
abrj-529	117	3	,	,	PUNCT
abrj-529	117	4	freelancers	freelancer	NOUN
abrj-529	117	5	with	with	ADP
abrj-529	117	6	longer	long	ADJ
abrj-529	117	7	-	-	PUNCT
abrj-529	117	8	term	term	NOUN
abrj-529	117	9	visas	visa	NOUN
abrj-529	117	10	,	,	PUNCT
abrj-529	117	11	such	such	ADJ
abrj-529	117	12	as	as	ADP
abrj-529	117	13	the	the	DET
abrj-529	117	14	golden	golden	ADJ
abrj-529	117	15	visa	visa	NOUN
abrj-529	117	16	or	or	CCONJ
abrj-529	117	17	investor	investor	NOUN
abrj-529	117	18	visa	visa	NOUN
abrj-529	117	19	,	,	PUNCT
abrj-529	117	20	may	may	AUX
abrj-529	117	21	derive	derive	VERB
abrj-529	117	22	greater	great	ADJ
abrj-529	117	23	benefits	benefit	NOUN
abrj-529	117	24	from	from	ADP
abrj-529	117	25	accrual	accrual	ADJ
abrj-529	117	26	accounting	accounting	NOUN
abrj-529	117	27	.	.	PUNCT
abrj-529	118	1	these	these	DET
abrj-529	118	2	visas	visa	NOUN
abrj-529	118	3	offer	offer	VERB
abrj-529	118	4	greater	great	ADJ
abrj-529	118	5	financial	financial	ADJ
abrj-529	118	6	and	and	CCONJ
abrj-529	118	7	business	business	NOUN
abrj-529	118	8	stability	stability	NOUN
abrj-529	118	9	,	,	PUNCT
abrj-529	118	10	enabling	enable	VERB
abrj-529	118	11	freelancers	freelancer	NOUN
abrj-529	118	12	to	to	PART
abrj-529	118	13	focus	focus	VERB
abrj-529	118	14	on	on	ADP
abrj-529	118	15	long	long	ADJ
abrj-529	118	16	-	-	PUNCT
abrj-529	118	17	term	term	NOUN
abrj-529	118	18	financial	financial	ADJ
abrj-529	118	19	reporting	reporting	NOUN
abrj-529	118	20	and	and	CCONJ
abrj-529	118	21	tax	tax	NOUN
abrj-529	118	22	planning	planning	NOUN
abrj-529	118	23	.	.	PUNCT
abrj-529	119	1	accrual	accrual	ADJ
abrj-529	119	2	accounting	accounting	NOUN
abrj-529	119	3	allows	allow	VERB
abrj-529	119	4	recognising	recognise	VERB
abrj-529	119	5	income	income	NOUN
abrj-529	119	6	as	as	SCONJ
abrj-529	119	7	it	it	PRON
abrj-529	119	8	is	be	AUX
abrj-529	119	9	earned	earn	VERB
abrj-529	119	10	,	,	PUNCT
abrj-529	119	11	which	which	PRON
abrj-529	119	12	can	can	AUX
abrj-529	119	13	improve	improve	VERB
abrj-529	119	14	financial	financial	ADJ
abrj-529	119	15	management	management	NOUN
abrj-529	119	16	and	and	CCONJ
abrj-529	119	17	provide	provide	VERB
abrj-529	119	18	a	a	DET
abrj-529	119	19	clearer	clear	ADJ
abrj-529	119	20	picture	picture	NOUN
abrj-529	119	21	of	of	ADP
abrj-529	119	22	profitability	profitability	NOUN
abrj-529	119	23	over	over	ADP
abrj-529	119	24	time	time	NOUN
abrj-529	119	25	.	.	PUNCT
abrj-529	120	1	for	for	ADP
abrj-529	120	2	freelancers	freelancer	NOUN
abrj-529	120	3	with	with	ADP
abrj-529	120	4	ongoing	ongoing	ADJ
abrj-529	120	5	projects	project	NOUN
abrj-529	120	6	or	or	CCONJ
abrj-529	120	7	recurring	recur	VERB
abrj-529	120	8	revenue	revenue	NOUN
abrj-529	120	9	streams	stream	NOUN
abrj-529	120	10	,	,	PUNCT
abrj-529	120	11	accrual	accrual	ADJ
abrj-529	120	12	accounting	accounting	NOUN
abrj-529	120	13	is	be	AUX
abrj-529	120	14	particularly	particularly	ADV
abrj-529	120	15	advantageous	advantageous	ADJ
abrj-529	120	16	in	in	ADP
abrj-529	120	17	tracking	track	VERB
abrj-529	120	18	long	long	ADJ
abrj-529	120	19	-	-	PUNCT
abrj-529	120	20	term	term	NOUN
abrj-529	120	21	performance	performance	NOUN
abrj-529	120	22	and	and	CCONJ
abrj-529	120	23	ensuring	ensure	VERB
abrj-529	120	24	that	that	SCONJ
abrj-529	120	25	tax	tax	NOUN
abrj-529	120	26	liabilities	liability	NOUN
abrj-529	120	27	are	be	AUX
abrj-529	120	28	managed	manage	VERB
abrj-529	120	29	more	more	ADV
abrj-529	120	30	predictably	predictably	ADV
abrj-529	120	31	.	.	PUNCT
abrj-529	121	1	4.5	4.5	NUM
abrj-529	121	2	.	.	PUNCT
abrj-529	121	3	implications	implication	NOUN
abrj-529	121	4	for	for	ADP
abrj-529	121	5	freelancers	freelancer	NOUN
abrj-529	121	6	under	under	ADP
abrj-529	121	7	uae	uae	PROPN
abrj-529	121	8	corporate	corporate	ADJ
abrj-529	121	9	tax	tax	NOUN
abrj-529	121	10	freelancers	freelancer	NOUN
abrj-529	121	11	in	in	ADP
abrj-529	121	12	the	the	DET
abrj-529	121	13	uae	uae	PROPN
abrj-529	121	14	must	must	AUX
abrj-529	121	15	carefully	carefully	ADV
abrj-529	121	16	evaluate	evaluate	VERB
abrj-529	121	17	their	their	PRON
abrj-529	121	18	visa	visa	NOUN
abrj-529	121	19	status	status	NOUN
abrj-529	121	20	,	,	PUNCT
abrj-529	121	21	financial	financial	ADJ
abrj-529	121	22	structure	structure	NOUN
abrj-529	121	23	,	,	PUNCT
abrj-529	121	24	and	and	CCONJ
abrj-529	121	25	business	business	NOUN
abrj-529	121	26	goals	goal	NOUN
abrj-529	121	27	when	when	SCONJ
abrj-529	121	28	deciding	decide	VERB
abrj-529	121	29	between	between	ADP
abrj-529	121	30	cash	cash	NOUN
abrj-529	121	31	-	-	PUNCT
abrj-529	121	32	basis	basis	NOUN
abrj-529	121	33	and	and	CCONJ
abrj-529	121	34	accrual	accrual	ADJ
abrj-529	121	35	accounting	accounting	NOUN
abrj-529	121	36	.	.	PUNCT
abrj-529	122	1	the	the	DET
abrj-529	122	2	flexibility	flexibility	NOUN
abrj-529	122	3	in	in	ADP
abrj-529	122	4	the	the	DET
abrj-529	122	5	uae	uae	PROPN
abrj-529	122	6	's	's	PART
abrj-529	122	7	corporate	corporate	ADJ
abrj-529	122	8	tax	tax	NOUN
abrj-529	122	9	regulations	regulation	NOUN
abrj-529	122	10	allows	allow	VERB
abrj-529	122	11	freelancers	freelancer	NOUN
abrj-529	122	12	to	to	PART
abrj-529	122	13	choose	choose	VERB
abrj-529	122	14	the	the	DET
abrj-529	122	15	accounting	accounting	NOUN
abrj-529	122	16	method	method	NOUN
abrj-529	122	17	that	that	PRON
abrj-529	122	18	best	good	ADJ
abrj-529	122	19	suits	suit	NOUN
abrj-529	122	20	their	their	PRON
abrj-529	122	21	needs	need	NOUN
abrj-529	122	22	.	.	PUNCT
abrj-529	123	1	however	however	ADV
abrj-529	123	2	,	,	PUNCT
abrj-529	123	3	this	this	DET
abrj-529	123	4	decision	decision	NOUN
abrj-529	123	5	has	have	VERB
abrj-529	123	6	significant	significant	ADJ
abrj-529	123	7	implications	implication	NOUN
abrj-529	123	8	for	for	ADP
abrj-529	123	9	tax	tax	NOUN
abrj-529	123	10	planning	planning	NOUN
abrj-529	123	11	and	and	CCONJ
abrj-529	123	12	financial	financial	ADJ
abrj-529	123	13	management	management	NOUN
abrj-529	123	14	.	.	PUNCT
abrj-529	124	1	freelancers	freelancer	NOUN
abrj-529	124	2	on	on	ADP
abrj-529	124	3	short	short	ADJ
abrj-529	124	4	-	-	PUNCT
abrj-529	124	5	term	term	NOUN
abrj-529	124	6	visas	visa	NOUN
abrj-529	124	7	with	with	ADP
abrj-529	124	8	variable	variable	ADJ
abrj-529	124	9	cash	cash	NOUN
abrj-529	124	10	flows	flow	NOUN
abrj-529	124	11	are	be	AUX
abrj-529	124	12	likely	likely	ADJ
abrj-529	124	13	to	to	PART
abrj-529	124	14	find	find	VERB
abrj-529	124	15	the	the	DET
abrj-529	124	16	cash	cash	NOUN
abrj-529	124	17	basis	basis	NOUN
abrj-529	124	18	method	method	NOUN
abrj-529	124	19	more	more	ADV
abrj-529	124	20	practical	practical	ADJ
abrj-529	124	21	,	,	PUNCT
abrj-529	124	22	as	as	SCONJ
abrj-529	124	23	it	it	PRON
abrj-529	124	24	simplifies	simplify	VERB
abrj-529	124	25	tax	tax	NOUN
abrj-529	124	26	reporting	reporting	NOUN
abrj-529	124	27	and	and	CCONJ
abrj-529	124	28	ensures	ensure	VERB
abrj-529	124	29	that	that	SCONJ
abrj-529	124	30	taxes	taxis	NOUN
abrj-529	124	31	are	be	AUX
abrj-529	124	32	only	only	ADV
abrj-529	124	33	paid	pay	VERB
abrj-529	124	34	on	on	ADP
abrj-529	124	35	received	receive	VERB
abrj-529	124	36	income	income	NOUN
abrj-529	124	37	.	.	PUNCT
abrj-529	125	1	however	however	ADV
abrj-529	125	2	,	,	PUNCT
abrj-529	125	3	those	those	PRON
abrj-529	125	4	with	with	ADP
abrj-529	125	5	longerterm	longerterm	NOUN
abrj-529	125	6	visas	visa	NOUN
abrj-529	125	7	and	and	CCONJ
abrj-529	125	8	more	more	ADV
abrj-529	125	9	structured	structured	ADJ
abrj-529	125	10	financial	financial	ADJ
abrj-529	125	11	arrangements	arrangement	NOUN
abrj-529	125	12	may	may	AUX
abrj-529	125	13	benefit	benefit	VERB
abrj-529	125	14	from	from	ADP
abrj-529	125	15	the	the	DET
abrj-529	125	16	accuracy	accuracy	NOUN
abrj-529	125	17	and	and	CCONJ
abrj-529	125	18	comprehensive	comprehensive	ADJ
abrj-529	125	19	financial	financial	ADJ
abrj-529	125	20	picture	picture	NOUN
abrj-529	125	21	provided	provide	VERB
abrj-529	125	22	by	by	ADP
abrj-529	125	23	accrual	accrual	ADJ
abrj-529	125	24	accounting	accounting	NOUN
abrj-529	125	25	,	,	PUNCT
abrj-529	125	26	which	which	PRON
abrj-529	125	27	better	well	ADV
abrj-529	125	28	supports	support	VERB
abrj-529	125	29	business	business	NOUN
abrj-529	125	30	growth	growth	NOUN
abrj-529	125	31	,	,	PUNCT
abrj-529	125	32	financial	financial	ADJ
abrj-529	125	33	planning	planning	NOUN
abrj-529	125	34	,	,	PUNCT
abrj-529	125	35	and	and	CCONJ
abrj-529	125	36	compliance	compliance	NOUN
abrj-529	125	37	with	with	ADP
abrj-529	125	38	the	the	DET
abrj-529	125	39	uae	uae	PROPN
abrj-529	125	40	’s	’s	PART
abrj-529	125	41	evolving	evolve	VERB
abrj-529	125	42	tax	tax	NOUN
abrj-529	125	43	regime	regime	NOUN
abrj-529	125	44	.	.	PUNCT
abrj-529	126	1	5	5	X
abrj-529	126	2	.	.	X
abrj-529	126	3	conclusion	conclusion	VERB
abrj-529	126	4	the	the	DET
abrj-529	126	5	introduction	introduction	NOUN
abrj-529	126	6	of	of	ADP
abrj-529	126	7	corporate	corporate	ADJ
abrj-529	126	8	tax	tax	NOUN
abrj-529	126	9	in	in	ADP
abrj-529	126	10	the	the	DET
abrj-529	126	11	uae	uae	PROPN
abrj-529	126	12	marks	mark	VERB
abrj-529	126	13	a	a	DET
abrj-529	126	14	significant	significant	ADJ
abrj-529	126	15	shift	shift	NOUN
abrj-529	126	16	in	in	ADP
abrj-529	126	17	the	the	DET
abrj-529	126	18	country	country	NOUN
abrj-529	126	19	's	's	PART
abrj-529	126	20	fiscal	fiscal	ADJ
abrj-529	126	21	policy	policy	NOUN
abrj-529	126	22	,	,	PUNCT
abrj-529	126	23	with	with	ADP
abrj-529	126	24	important	important	ADJ
abrj-529	126	25	implications	implication	NOUN
abrj-529	126	26	for	for	ADP
abrj-529	126	27	freelancers	freelancer	NOUN
abrj-529	126	28	and	and	CCONJ
abrj-529	126	29	other	other	ADJ
abrj-529	126	30	self	self	NOUN
abrj-529	126	31	-	-	PUNCT
abrj-529	126	32	employed	employ	VERB
abrj-529	126	33	individuals	individual	NOUN
abrj-529	126	34	.	.	PUNCT
abrj-529	127	1	this	this	DET
abrj-529	127	2	study	study	NOUN
abrj-529	127	3	has	have	AUX
abrj-529	127	4	examined	examine	VERB
abrj-529	127	5	the	the	DET
abrj-529	127	6	appropriateness	appropriateness	NOUN
abrj-529	127	7	of	of	ADP
abrj-529	127	8	cash	cash	NOUN
abrj-529	127	9	basis	basis	NOUN
abrj-529	127	10	and	and	CCONJ
abrj-529	127	11	accrual	accrual	ADJ
abrj-529	127	12	accounting	accounting	NOUN
abrj-529	127	13	for	for	ADP
abrj-529	127	14	freelancers	freelancer	NOUN
abrj-529	127	15	from	from	ADP
abrj-529	127	16	the	the	DET
abrj-529	127	17	perspective	perspective	NOUN
abrj-529	127	18	of	of	ADP
abrj-529	127	19	the	the	DET
abrj-529	127	20	newly	newly	ADV
abrj-529	127	21	introduced	introduce	VERB
abrj-529	127	22	corporate	corporate	ADJ
abrj-529	127	23	tax	tax	NOUN
abrj-529	127	24	framework	framework	NOUN
abrj-529	127	25	.	.	PUNCT
abrj-529	128	1	both	both	DET
abrj-529	128	2	methods	method	NOUN
abrj-529	128	3	offer	offer	VERB
abrj-529	128	4	distinct	distinct	ADJ
abrj-529	128	5	advantages	advantage	NOUN
abrj-529	128	6	depending	depend	VERB
abrj-529	128	7	on	on	ADP
abrj-529	128	8	the	the	DET
abrj-529	128	9	freelancer	freelancer	NOUN
abrj-529	128	10	's	's	PART
abrj-529	128	11	financial	financial	ADJ
abrj-529	128	12	situation	situation	NOUN
abrj-529	128	13	,	,	PUNCT
abrj-529	128	14	visa	visa	NOUN
abrj-529	128	15	status	status	NOUN
abrj-529	128	16	,	,	PUNCT
abrj-529	128	17	and	and	CCONJ
abrj-529	128	18	long	long	ADJ
abrj-529	128	19	-	-	PUNCT
abrj-529	128	20	term	term	NOUN
abrj-529	128	21	business	business	NOUN
abrj-529	128	22	goals	goal	NOUN
abrj-529	128	23	.	.	PUNCT
abrj-529	129	1	freelancers	freelancer	NOUN
abrj-529	129	2	operating	operate	VERB
abrj-529	129	3	under	under	ADP
abrj-529	129	4	short	short	ADJ
abrj-529	129	5	-	-	PUNCT
abrj-529	129	6	term	term	NOUN
abrj-529	129	7	visas	visa	NOUN
abrj-529	129	8	,	,	PUNCT
abrj-529	129	9	such	such	ADJ
abrj-529	129	10	as	as	ADP
abrj-529	129	11	the	the	DET
abrj-529	129	12	freelance	freelance	NOUN
abrj-529	129	13	visa	visa	NOUN
abrj-529	129	14	,	,	PUNCT
abrj-529	129	15	often	often	ADV
abrj-529	129	16	benefit	benefit	VERB
abrj-529	129	17	from	from	ADP
abrj-529	129	18	cash	cash	NOUN
abrj-529	129	19	basis	basis	NOUN
abrj-529	129	20	accounting	accounting	NOUN
abrj-529	129	21	due	due	ADP
abrj-529	129	22	to	to	ADP
abrj-529	129	23	its	its	PRON
abrj-529	129	24	simplicity	simplicity	NOUN
abrj-529	129	25	and	and	CCONJ
abrj-529	129	26	direct	direct	ADJ
abrj-529	129	27	reflection	reflection	NOUN
abrj-529	129	28	of	of	ADP
abrj-529	129	29	cash	cash	NOUN
abrj-529	129	30	flow	flow	NOUN
abrj-529	129	31	.	.	PUNCT
abrj-529	130	1	for	for	ADP
abrj-529	130	2	individuals	individual	NOUN
abrj-529	130	3	with	with	ADP
abrj-529	130	4	irregular	irregular	ADJ
abrj-529	130	5	income	income	NOUN
abrj-529	130	6	or	or	CCONJ
abrj-529	130	7	delayed	delay	VERB
abrj-529	130	8	payments	payment	NOUN
abrj-529	130	9	,	,	PUNCT
abrj-529	130	10	cash	cash	NOUN
abrj-529	130	11	basis	basis	NOUN
abrj-529	130	12	accounting	accounting	NOUN
abrj-529	130	13	aligns	align	VERB
abrj-529	130	14	tax	tax	NOUN
abrj-529	130	15	obligations	obligation	NOUN
abrj-529	130	16	with	with	ADP
abrj-529	130	17	actual	actual	ADJ
abrj-529	130	18	cash	cash	NOUN
abrj-529	130	19	availability	availability	NOUN
abrj-529	130	20	,	,	PUNCT
abrj-529	130	21	offering	offer	VERB
abrj-529	130	22	a	a	DET
abrj-529	130	23	more	more	ADV
abrj-529	130	24	manageable	manageable	ADJ
abrj-529	130	25	approach	approach	NOUN
abrj-529	130	26	to	to	ADP
abrj-529	130	27	tax	tax	NOUN
abrj-529	130	28	compliance	compliance	NOUN
abrj-529	130	29	.	.	PUNCT
abrj-529	131	1	this	this	DET
abrj-529	131	2	method	method	NOUN
abrj-529	131	3	is	be	AUX
abrj-529	131	4	particularly	particularly	ADV
abrj-529	131	5	advantageous	advantageous	ADJ
abrj-529	131	6	for	for	ADP
abrj-529	131	7	freelancers	freelancer	NOUN
abrj-529	131	8	engaged	engage	VERB
abrj-529	131	9	in	in	ADP
abrj-529	131	10	project	project	NOUN
abrj-529	131	11	-	-	PUNCT
abrj-529	131	12	based	base	VERB
abrj-529	131	13	or	or	CCONJ
abrj-529	131	14	seasonal	seasonal	ADJ
abrj-529	131	15	work	work	NOUN
abrj-529	131	16	,	,	PUNCT
abrj-529	131	17	where	where	SCONJ
abrj-529	131	18	income	income	NOUN
abrj-529	131	19	streams	stream	NOUN
abrj-529	131	20	can	can	AUX
abrj-529	131	21	be	be	AUX
abrj-529	131	22	inconsistent	inconsistent	ADJ
abrj-529	131	23	and	and	CCONJ
abrj-529	131	24	unpredictable	unpredictable	ADJ
abrj-529	131	25	.	.	PUNCT
abrj-529	132	1	conversely	conversely	ADV
abrj-529	132	2	,	,	PUNCT
abrj-529	132	3	freelancers	freelancer	NOUN
abrj-529	132	4	with	with	ADP
abrj-529	132	5	long	long	ADJ
abrj-529	132	6	-	-	PUNCT
abrj-529	132	7	term	term	NOUN
abrj-529	132	8	visas	visa	NOUN
abrj-529	132	9	,	,	PUNCT
abrj-529	132	10	such	such	ADJ
abrj-529	132	11	as	as	ADP
abrj-529	132	12	the	the	DET
abrj-529	132	13	golden	golden	ADJ
abrj-529	132	14	visa	visa	NOUN
abrj-529	132	15	or	or	CCONJ
abrj-529	132	16	investor	investor	NOUN
abrj-529	132	17	visa	visa	NOUN
abrj-529	132	18	,	,	PUNCT
abrj-529	132	19	are	be	AUX
abrj-529	132	20	better	well	ADV
abrj-529	132	21	suited	suit	VERB
abrj-529	132	22	to	to	ADP
abrj-529	132	23	accrual	accrual	ADJ
abrj-529	132	24	accounting	accounting	NOUN
abrj-529	132	25	.	.	PUNCT
abrj-529	133	1	this	this	DET
abrj-529	133	2	method	method	NOUN
abrj-529	133	3	offers	offer	VERB
abrj-529	133	4	a	a	DET
abrj-529	133	5	more	more	ADV
abrj-529	133	6	accurate	accurate	ADJ
abrj-529	133	7	depiction	depiction	NOUN
abrj-529	133	8	of	of	ADP
abrj-529	133	9	financial	financial	ADJ
abrj-529	133	10	health	health	NOUN
abrj-529	133	11	by	by	ADP
abrj-529	133	12	recognising	recognise	VERB
abrj-529	133	13	income	income	NOUN
abrj-529	133	14	when	when	SCONJ
abrj-529	133	15	earned	earn	VERB
abrj-529	133	16	and	and	CCONJ
abrj-529	133	17	matching	match	VERB
abrj-529	133	18	it	it	PRON
abrj-529	133	19	with	with	ADP
abrj-529	133	20	related	relate	VERB
abrj-529	133	21	expenses	expense	NOUN
abrj-529	133	22	.	.	PUNCT
abrj-529	134	1	accrual	accrual	ADJ
abrj-529	134	2	accounting	accounting	NOUN
abrj-529	134	3	is	be	AUX
abrj-529	134	4	particularly	particularly	ADV
abrj-529	134	5	beneficial	beneficial	ADJ
abrj-529	134	6	for	for	ADP
abrj-529	134	7	freelancers	freelancer	NOUN
abrj-529	134	8	who	who	PRON
abrj-529	134	9	have	have	VERB
abrj-529	134	10	more	more	ADJ
abrj-529	134	11	complex	complex	ADJ
abrj-529	134	12	business	business	NOUN
abrj-529	134	13	operations	operation	NOUN
abrj-529	134	14	,	,	PUNCT
abrj-529	134	15	long	long	ADJ
abrj-529	134	16	-	-	PUNCT
abrj-529	134	17	term	term	NOUN
abrj-529	134	18	contracts	contract	NOUN
abrj-529	134	19	,	,	PUNCT
abrj-529	134	20	or	or	CCONJ
abrj-529	134	21	recurring	recur	VERB
abrj-529	134	22	revenue	revenue	NOUN
abrj-529	134	23	streams	stream	NOUN
abrj-529	134	24	,	,	PUNCT
abrj-529	134	25	as	as	SCONJ
abrj-529	134	26	it	it	PRON
abrj-529	134	27	enables	enable	VERB
abrj-529	134	28	more	more	ADV
abrj-529	134	29	effective	effective	ADJ
abrj-529	134	30	financial	financial	ADJ
abrj-529	134	31	planning	planning	NOUN
abrj-529	134	32	,	,	PUNCT
abrj-529	134	33	investment	investment	NOUN
abrj-529	134	34	management	management	NOUN
abrj-529	134	35	,	,	PUNCT
abrj-529	134	36	and	and	CCONJ
abrj-529	134	37	compliance	compliance	NOUN
abrj-529	134	38	with	with	ADP
abrj-529	134	39	the	the	DET
abrj-529	134	40	uae	uae	PROPN
abrj-529	134	41	's	's	PART
abrj-529	134	42	corporate	corporate	ADJ
abrj-529	134	43	tax	tax	NOUN
abrj-529	134	44	regulations	regulation	NOUN
abrj-529	134	45	.	.	PUNCT
abrj-529	135	1	this	this	DET
abrj-529	135	2	study	study	NOUN
abrj-529	135	3	is	be	AUX
abrj-529	135	4	limited	limit	VERB
abrj-529	135	5	by	by	ADP
abrj-529	135	6	its	its	PRON
abrj-529	135	7	focus	focus	NOUN
abrj-529	135	8	on	on	ADP
abrj-529	135	9	qualitative	qualitative	ADJ
abrj-529	135	10	data	datum	NOUN
abrj-529	135	11	,	,	PUNCT
abrj-529	135	12	particularly	particularly	ADV
abrj-529	135	13	interviews	interview	NOUN
abrj-529	135	14	with	with	ADP
abrj-529	135	15	freelancers	freelancer	NOUN
abrj-529	135	16	and	and	CCONJ
abrj-529	135	17	tax	tax	NOUN
abrj-529	135	18	consultants	consultant	NOUN
abrj-529	135	19	,	,	PUNCT
abrj-529	135	20	which	which	PRON
abrj-529	135	21	may	may	AUX
abrj-529	135	22	not	not	PART
abrj-529	135	23	fully	fully	ADV
abrj-529	135	24	capture	capture	VERB
abrj-529	135	25	the	the	DET
abrj-529	135	26	diversity	diversity	NOUN
abrj-529	135	27	of	of	ADP
abrj-529	135	28	freelance	freelance	NOUN
abrj-529	135	29	experiences	experience	NOUN
abrj-529	135	30	in	in	ADP
abrj-529	135	31	the	the	DET
abrj-529	135	32	uae	uae	PROPN
abrj-529	135	33	.	.	PUNCT
abrj-529	136	1	additionally	additionally	ADV
abrj-529	136	2	,	,	PUNCT
abrj-529	136	3	the	the	DET
abrj-529	136	4	uae	uae	PROPN
abrj-529	136	5	's	's	PART
abrj-529	136	6	corporate	corporate	ADJ
abrj-529	136	7	tax	tax	NOUN
abrj-529	136	8	regime	regime	NOUN
abrj-529	136	9	is	be	AUX
abrj-529	136	10	still	still	ADV
abrj-529	136	11	in	in	ADP
abrj-529	136	12	its	its	PRON
abrj-529	136	13	early	early	ADJ
abrj-529	136	14	stages	stage	NOUN
abrj-529	136	15	of	of	ADP
abrj-529	136	16	implementation	implementation	NOUN
abrj-529	136	17	,	,	PUNCT
abrj-529	136	18	and	and	CCONJ
abrj-529	136	19	future	future	ADJ
abrj-529	136	20	changes	change	NOUN
abrj-529	136	21	to	to	ADP
abrj-529	136	22	tax	tax	NOUN
abrj-529	136	23	regulations	regulation	NOUN
abrj-529	136	24	or	or	CCONJ
abrj-529	136	25	visa	visa	NOUN
abrj-529	136	26	policies	policy	NOUN
abrj-529	136	27	may	may	AUX
abrj-529	136	28	impact	impact	VERB
abrj-529	136	29	the	the	DET
abrj-529	136	30	relevance	relevance	NOUN
abrj-529	136	31	of	of	ADP
abrj-529	136	32	the	the	DET
abrj-529	136	33	findings	finding	NOUN
abrj-529	136	34	.	.	PUNCT
abrj-529	137	1	furthermore	furthermore	ADV
abrj-529	137	2	,	,	PUNCT
abrj-529	137	3	this	this	DET
abrj-529	137	4	study	study	NOUN
abrj-529	137	5	focuses	focus	VERB
abrj-529	137	6	specifically	specifically	ADV
abrj-529	137	7	on	on	ADP
abrj-529	137	8	freelancers	freelancer	NOUN
abrj-529	137	9	in	in	ADP
abrj-529	137	10	the	the	DET
abrj-529	137	11	uae	uae	PROPN
abrj-529	137	12	and	and	CCONJ
abrj-529	137	13	may	may	AUX
abrj-529	137	14	not	not	PART
abrj-529	137	15	be	be	AUX
abrj-529	137	16	directly	directly	ADV
abrj-529	137	17	applicable	applicable	ADJ
abrj-529	137	18	to	to	ADP
abrj-529	137	19	freelancers	freelancer	NOUN
abrj-529	137	20	in	in	ADP
abrj-529	137	21	other	other	ADJ
abrj-529	137	22	countries	country	NOUN
abrj-529	137	23	with	with	ADP
abrj-529	137	24	different	different	ADJ
abrj-529	137	25	tax	tax	NOUN
abrj-529	137	26	laws	law	NOUN
abrj-529	137	27	.	.	PUNCT
abrj-529	138	1	future	future	ADJ
abrj-529	138	2	studies	study	NOUN
abrj-529	138	3	could	could	AUX
abrj-529	138	4	expand	expand	VERB
abrj-529	138	5	on	on	ADP
abrj-529	138	6	this	this	DET
abrj-529	138	7	study	study	NOUN
abrj-529	138	8	by	by	ADP
abrj-529	138	9	incorporating	incorporate	VERB
abrj-529	138	10	quantitative	quantitative	ADJ
abrj-529	138	11	data	datum	NOUN
abrj-529	138	12	to	to	PART
abrj-529	138	13	analyse	analyse	VERB
abrj-529	138	14	the	the	DET
abrj-529	138	15	financial	financial	ADJ
abrj-529	138	16	impact	impact	NOUN
abrj-529	138	17	of	of	ADP
abrj-529	138	18	cash	cash	NOUN
abrj-529	138	19	basis	basis	NOUN
abrj-529	138	20	versus	versus	ADP
abrj-529	138	21	accrual	accrual	ADJ
abrj-529	138	22	accounting	accounting	NOUN
abrj-529	138	23	on	on	ADP
abrj-529	138	24	a	a	DET
abrj-529	138	25	larger	large	ADJ
abrj-529	138	26	sample	sample	NOUN
abrj-529	138	27	of	of	ADP
abrj-529	138	28	freelancers	freelancer	NOUN
abrj-529	138	29	.	.	PUNCT
abrj-529	139	1	further	further	ADJ
abrj-529	139	2	study	study	NOUN
abrj-529	139	3	could	could	AUX
abrj-529	139	4	also	also	ADV
abrj-529	139	5	explore	explore	VERB
abrj-529	139	6	the	the	DET
abrj-529	139	7	longterm	longterm	ADJ
abrj-529	139	8	implications	implication	NOUN
abrj-529	139	9	of	of	ADP
abrj-529	139	10	the	the	DET
abrj-529	139	11	uae	uae	PROPN
abrj-529	139	12	's	's	PART
abrj-529	139	13	corporate	corporate	ADJ
abrj-529	139	14	tax	tax	NOUN
abrj-529	139	15	on	on	ADP
abrj-529	139	16	freelancers	freelancer	NOUN
abrj-529	139	17	'	'	PART
abrj-529	139	18	business	business	NOUN
abrj-529	139	19	growth	growth	NOUN
abrj-529	139	20	and	and	CCONJ
abrj-529	139	21	sustainability	sustainability	NOUN
abrj-529	139	22	.	.	PUNCT
abrj-529	140	1	additionally	additionally	ADV
abrj-529	140	2	,	,	PUNCT
abrj-529	140	3	comparative	comparative	ADJ
abrj-529	140	4	studies	study	NOUN
abrj-529	140	5	between	between	ADP
abrj-529	140	6	the	the	DET
abrj-529	140	7	uae	uae	PROPN
abrj-529	140	8	and	and	CCONJ
abrj-529	140	9	other	other	ADJ
abrj-529	140	10	gcc	gcc	NOUN
abrj-529	140	11	countries	country	NOUN
abrj-529	140	12	could	could	AUX
abrj-529	140	13	provide	provide	VERB
abrj-529	140	14	valuable	valuable	ADJ
abrj-529	140	15	insights	insight	NOUN
abrj-529	140	16	into	into	ADP
abrj-529	140	17	how	how	SCONJ
abrj-529	140	18	regional	regional	ADJ
abrj-529	140	19	tax	tax	NOUN
abrj-529	140	20	policies	policy	NOUN
abrj-529	140	21	affect	affect	VERB
abrj-529	140	22	freelancers	freelancer	NOUN
abrj-529	140	23	'	'	PART
abrj-529	140	24	accounting	accounting	NOUN
abrj-529	140	25	choices	choice	NOUN
abrj-529	140	26	.	.	PUNCT
abrj-529	141	1	asian	asian	ADJ
abrj-529	141	2	business	business	PROPN
abrj-529	141	3	research	research	NOUN
abrj-529	141	4	journal	journal	NOUN
abrj-529	141	5	,	,	PUNCT
abrj-529	141	6	2025	2025	NUM
abrj-529	141	7	,	,	PUNCT
abrj-529	141	8	10(8	10(8	NUM
abrj-529	141	9	):	):	PUNCT
abrj-529	141	10	11	11	NUM
abrj-529	141	11	-	-	SYM
abrj-529	141	12	15	15	NUM
abrj-529	141	13	15	15	NUM
abrj-529	141	14	©	©	ADP
abrj-529	141	15	2025	2025	NUM
abrj-529	141	16	by	by	ADP
abrj-529	141	17	the	the	DET
abrj-529	141	18	authors	author	NOUN
abrj-529	141	19	;	;	PUNCT
abrj-529	141	20	licensee	licensee	NOUN
abrj-529	141	21	eastern	eastern	ADJ
abrj-529	141	22	centre	centre	NOUN
abrj-529	141	23	of	of	ADP
abrj-529	141	24	science	science	NOUN
abrj-529	141	25	and	and	CCONJ
abrj-529	141	26	education	education	NOUN
abrj-529	141	27	,	,	PUNCT
abrj-529	141	28	usa	usa	PROPN
abrj-529	141	29	references	reference	NOUN
abrj-529	141	30	adelakun	adelakun	PROPN
abrj-529	141	31	,	,	PUNCT
abrj-529	141	32	b.	b.	PROPN
abrj-529	141	33	o.	o.	PROPN
abrj-529	141	34	(	(	PUNCT
abrj-529	141	35	2023	2023	NUM
abrj-529	141	36	)	)	PUNCT
abrj-529	141	37	.	.	PUNCT
abrj-529	142	1	adelakun	adelakun	PROPN
abrj-529	142	2	,	,	PUNCT
abrj-529	142	3	b.	b.	PROPN
abrj-529	142	4	o.	o.	PROPN
abrj-529	142	5	(	(	PUNCT
abrj-529	142	6	2023	2023	NUM
abrj-529	142	7	)	)	PUNCT
abrj-529	142	8	.	.	PUNCT
abrj-529	143	1	tax	tax	NOUN
abrj-529	143	2	compliance	compliance	NOUN
abrj-529	143	3	in	in	ADP
abrj-529	143	4	the	the	DET
abrj-529	143	5	gig	gig	NOUN
abrj-529	143	6	economy	economy	NOUN
abrj-529	143	7	:	:	PUNCT
abrj-529	143	8	the	the	DET
abrj-529	143	9	need	need	NOUN
abrj-529	143	10	for	for	ADP
abrj-529	143	11	transparency	transparency	NOUN
abrj-529	143	12	and	and	CCONJ
abrj-529	143	13	accountability	accountability	NOUN
abrj-529	143	14	.	.	PUNCT
abrj-529	144	1	journal	journal	PROPN
abrj-529	144	2	of	of	ADP
abrj-529	144	3	knowledge	knowledge	NOUN
abrj-529	144	4	learning	learning	NOUN
abrj-529	144	5	and	and	CCONJ
abrj-529	144	6	science	science	NOUN
abrj-529	144	7	technology	technology	NOUN
abrj-529	144	8	,	,	PUNCT
abrj-529	144	9	1(1	1(1	NUM
abrj-529	144	10	)	)	PUNCT
abrj-529	144	11	,	,	PUNCT
abrj-529	144	12	191–198	191–198	NUM
abrj-529	144	13	.	.	PUNCT
abrj-529	145	1	https://doi.org/10.60087/jklst.vol1.n1.p219	https://doi.org/10.60087/jklst.vol1.n1.p219	PROPN
abrj-529	145	2	jklst.org	jklst.org	PROPN
abrj-529	145	3	alsharari	alsharari	PROPN
abrj-529	145	4	,	,	PUNCT
abrj-529	145	5	n.	n.	PROPN
abrj-529	145	6	m.	m.	NOUN
abrj-529	145	7	,	,	PUNCT
abrj-529	145	8	almasarwah	almasarwah	PROPN
abrj-529	145	9	,	,	PUNCT
abrj-529	145	10	a.	a.	NOUN
abrj-529	145	11	,	,	PUNCT
abrj-529	145	12	&	&	CCONJ
abrj-529	145	13	al	al	PROPN
abrj-529	145	14	-	-	PUNCT
abrj-529	145	15	omush	omush	PROPN
abrj-529	145	16	,	,	PUNCT
abrj-529	145	17	a.	a.	NOUN
abrj-529	145	18	(	(	PUNCT
abrj-529	145	19	2023	2023	NUM
abrj-529	145	20	)	)	PUNCT
abrj-529	145	21	.	.	PUNCT
abrj-529	146	1	alsharari	alsharari	PROPN
abrj-529	146	2	,	,	PUNCT
abrj-529	146	3	n.	n.	PROPN
abrj-529	146	4	m.	m.	NOUN
abrj-529	146	5	,	,	PUNCT
abrj-529	146	6	almasarwah	almasarwah	PROPN
abrj-529	146	7	,	,	PUNCT
abrj-529	146	8	a.	a.	NOUN
abrj-529	146	9	,	,	PUNCT
abrj-529	146	10	&	&	CCONJ
abrj-529	146	11	al	al	PROPN
abrj-529	146	12	-	-	PUNCT
abrj-529	146	13	omush	omush	PROPN
abrj-529	146	14	,	,	PUNCT
abrj-529	146	15	a.	a.	NOUN
abrj-529	146	16	(	(	PUNCT
abrj-529	146	17	2023	2023	NUM
abrj-529	146	18	)	)	PUNCT
abrj-529	146	19	.	.	PUNCT
abrj-529	147	1	value	value	NOUN
abrj-529	147	2	-	-	PUNCT
abrj-529	147	3	added	add	VERB
abrj-529	147	4	tax	tax	NOUN
abrj-529	147	5	in	in	ADP
abrj-529	147	6	the	the	DET
abrj-529	147	7	gcc	gcc	NOUN
abrj-529	147	8	countries	country	NOUN
abrj-529	147	9	:	:	PUNCT
abrj-529	147	10	evidence	evidence	NOUN
abrj-529	147	11	from	from	ADP
abrj-529	147	12	uae	uae	PROPN
abrj-529	147	13	.	.	PUNCT
abrj-529	148	1	international	international	PROPN
abrj-529	148	2	journal	journal	PROPN
abrj-529	148	3	of	of	ADP
abrj-529	148	4	electronic	electronic	ADJ
abrj-529	148	5	banking	banking	NOUN
abrj-529	148	6	,	,	PUNCT
abrj-529	148	7	4(1	4(1	NOUN
abrj-529	148	8	)	)	PUNCT
abrj-529	148	9	,	,	PUNCT
abrj-529	148	10	28–44	28–44	NUM
abrj-529	148	11	.	.	PUNCT
abrj-529	149	1	choudhary	choudhary	PROPN
abrj-529	149	2	,	,	PUNCT
abrj-529	149	3	p.	p.	PROPN
abrj-529	149	4	,	,	PUNCT
abrj-529	149	5	koester	koester	NOUN
abrj-529	149	6	,	,	PUNCT
abrj-529	149	7	a.	a.	NOUN
abrj-529	149	8	,	,	PUNCT
abrj-529	149	9	&	&	CCONJ
abrj-529	149	10	shevlin	shevlin	PROPN
abrj-529	149	11	,	,	PUNCT
abrj-529	149	12	t.	t.	PROPN
abrj-529	149	13	(	(	PUNCT
abrj-529	149	14	2016	2016	NUM
abrj-529	149	15	)	)	PUNCT
abrj-529	149	16	.	.	PUNCT
abrj-529	150	1	choudhary	choudhary	PROPN
abrj-529	150	2	,	,	PUNCT
abrj-529	150	3	p.	p.	PROPN
abrj-529	150	4	,	,	PUNCT
abrj-529	150	5	koester	koester	NOUN
abrj-529	150	6	,	,	PUNCT
abrj-529	150	7	a.	a.	NOUN
abrj-529	150	8	,	,	PUNCT
abrj-529	150	9	&	&	CCONJ
abrj-529	150	10	shevlin	shevlin	PROPN
abrj-529	150	11	,	,	PUNCT
abrj-529	150	12	t.	t.	PROPN
abrj-529	150	13	(	(	PUNCT
abrj-529	150	14	2016	2016	NUM
abrj-529	150	15	)	)	PUNCT
abrj-529	150	16	.	.	PUNCT
abrj-529	151	1	measuring	measure	VERB
abrj-529	151	2	income	income	NOUN
abrj-529	151	3	tax	tax	NOUN
abrj-529	151	4	accrual	accrual	ADJ
abrj-529	151	5	quality	quality	NOUN
abrj-529	151	6	.	.	PUNCT
abrj-529	152	1	review	review	NOUN
abrj-529	152	2	of	of	ADP
abrj-529	152	3	accounting	accounting	NOUN
abrj-529	152	4	studies	study	NOUN
abrj-529	152	5	,	,	PUNCT
abrj-529	152	6	21(1	21(1	NUM
abrj-529	152	7	)	)	PUNCT
abrj-529	152	8	,	,	PUNCT
abrj-529	152	9	89–139	89–139	NUM
abrj-529	152	10	.	.	PUNCT
abrj-529	153	1	christensen	christensen	PROPN
abrj-529	153	2	,	,	PUNCT
abrj-529	153	3	j.	j.	PROPN
abrj-529	153	4	,	,	PUNCT
abrj-529	153	5	&	&	CCONJ
abrj-529	153	6	demski	demski	PROPN
abrj-529	153	7	,	,	PUNCT
abrj-529	153	8	j.	j.	PROPN
abrj-529	153	9	s.	s.	PROPN
abrj-529	153	10	(	(	PUNCT
abrj-529	153	11	2006	2006	NUM
abrj-529	153	12	)	)	PUNCT
abrj-529	153	13	.	.	PUNCT
abrj-529	154	1	christensen	christensen	PROPN
abrj-529	154	2	,	,	PUNCT
abrj-529	154	3	j.	j.	PROPN
abrj-529	154	4	,	,	PUNCT
abrj-529	154	5	&	&	CCONJ
abrj-529	154	6	demski	demski	PROPN
abrj-529	154	7	,	,	PUNCT
abrj-529	154	8	j.	j.	PROPN
abrj-529	154	9	s.	s.	PROPN
abrj-529	154	10	(	(	PUNCT
abrj-529	154	11	2006	2006	NUM
abrj-529	154	12	)	)	PUNCT
abrj-529	154	13	.	.	PUNCT
abrj-529	155	1	accounting	accounting	NOUN
abrj-529	155	2	theory	theory	NOUN
abrj-529	155	3	:	:	PUNCT
abrj-529	155	4	an	an	DET
abrj-529	155	5	information	information	NOUN
abrj-529	155	6	content	content	NOUN
abrj-529	155	7	perspective	perspective	NOUN
abrj-529	155	8	.	.	PUNCT
abrj-529	156	1	mcgrawhill	mcgrawhill	PROPN
abrj-529	156	2	.	.	PUNCT
abrj-529	157	1	datar	datar	PROPN
abrj-529	157	2	,	,	PUNCT
abrj-529	157	3	s.	s.	PROPN
abrj-529	157	4	m.	m.	PROPN
abrj-529	157	5	,	,	PUNCT
abrj-529	157	6	&	&	CCONJ
abrj-529	157	7	rajan	rajan	PROPN
abrj-529	157	8	,	,	PUNCT
abrj-529	157	9	m.	m.	NOUN
abrj-529	157	10	v.	v.	PROPN
abrj-529	157	11	(	(	PUNCT
abrj-529	157	12	2023	2023	NUM
abrj-529	157	13	)	)	PUNCT
abrj-529	157	14	.	.	PUNCT
abrj-529	158	1	datar	datar	PROPN
abrj-529	158	2	,	,	PUNCT
abrj-529	158	3	s.	s.	PROPN
abrj-529	158	4	m.	m.	PROPN
abrj-529	158	5	,	,	PUNCT
abrj-529	158	6	&	&	CCONJ
abrj-529	158	7	rajan	rajan	PROPN
abrj-529	158	8	,	,	PUNCT
abrj-529	158	9	m.	m.	NOUN
abrj-529	158	10	v.	v.	PROPN
abrj-529	158	11	(	(	PUNCT
abrj-529	158	12	2023	2023	NUM
abrj-529	158	13	)	)	PUNCT
abrj-529	158	14	.	.	PUNCT
abrj-529	159	1	horngren	horngren	PROPN
abrj-529	159	2	’s	’s	PART
abrj-529	159	3	cost	cost	PROPN
abrj-529	159	4	accounting	accounting	NOUN
abrj-529	159	5	:	:	PUNCT
abrj-529	159	6	a	a	DET
abrj-529	159	7	managerial	managerial	ADJ
abrj-529	159	8	emphasis	emphasis	NOUN
abrj-529	159	9	(	(	PUNCT
abrj-529	159	10	global	global	ADJ
abrj-529	159	11	ed	ed	NOUN
abrj-529	159	12	.	.	PUNCT
abrj-529	159	13	)	)	PUNCT
abrj-529	159	14	.	.	PUNCT
abrj-529	160	1	pearson	pearson	PROPN
abrj-529	160	2	.	.	PUNCT
abrj-529	161	1	dechow	dechow	ADJ
abrj-529	161	2	,	,	PUNCT
abrj-529	161	3	p.	p.	NOUN
abrj-529	161	4	m.	m.	NOUN
abrj-529	161	5	,	,	PUNCT
abrj-529	161	6	&	&	CCONJ
abrj-529	161	7	dichev	dichev	PROPN
abrj-529	161	8	,	,	PUNCT
abrj-529	161	9	i.	i.	PROPN
abrj-529	161	10	d.	d.	PROPN
abrj-529	161	11	(	(	PUNCT
abrj-529	161	12	2002	2002	NUM
abrj-529	161	13	)	)	PUNCT
abrj-529	161	14	.	.	PUNCT
abrj-529	162	1	dechow	dechow	ADJ
abrj-529	162	2	,	,	PUNCT
abrj-529	162	3	p.	p.	NOUN
abrj-529	162	4	m.	m.	NOUN
abrj-529	162	5	,	,	PUNCT
abrj-529	162	6	&	&	CCONJ
abrj-529	162	7	dichev	dichev	PROPN
abrj-529	162	8	,	,	PUNCT
abrj-529	162	9	i.	i.	PROPN
abrj-529	162	10	d.	d.	PROPN
abrj-529	162	11	(	(	PUNCT
abrj-529	162	12	2002	2002	NUM
abrj-529	162	13	)	)	PUNCT
abrj-529	162	14	.	.	PUNCT
abrj-529	163	1	the	the	DET
abrj-529	163	2	quality	quality	NOUN
abrj-529	163	3	of	of	ADP
abrj-529	163	4	accruals	accrual	NOUN
abrj-529	163	5	and	and	CCONJ
abrj-529	163	6	earnings	earning	NOUN
abrj-529	163	7	:	:	PUNCT
abrj-529	163	8	the	the	DET
abrj-529	163	9	role	role	NOUN
abrj-529	163	10	of	of	ADP
abrj-529	163	11	accrual	accrual	ADJ
abrj-529	163	12	estimation	estimation	NOUN
abrj-529	163	13	errors	error	NOUN
abrj-529	163	14	.	.	PUNCT
abrj-529	164	1	the	the	DET
abrj-529	164	2	accounting	accounting	NOUN
abrj-529	164	3	review	review	NOUN
abrj-529	164	4	,	,	PUNCT
abrj-529	164	5	77(s-1	77(s-1	NUM
abrj-529	164	6	)	)	PUNCT
abrj-529	164	7	,	,	PUNCT
abrj-529	164	8	35–59	35–59	PROPN
abrj-529	164	9	.	.	PUNCT
abrj-529	165	1	fernandez	fernandez	PROPN
abrj-529	165	2	,	,	PUNCT
abrj-529	165	3	m.	m.	NOUN
abrj-529	165	4	,	,	PUNCT
abrj-529	165	5	robinson	robinson	PROPN
abrj-529	165	6	,	,	PUNCT
abrj-529	165	7	j.	j.	PROPN
abrj-529	165	8	,	,	PUNCT
abrj-529	165	9	&	&	CCONJ
abrj-529	165	10	fernandez	fernandez	PROPN
abrj-529	165	11	,	,	PUNCT
abrj-529	165	12	v.	v.	ADP
abrj-529	165	13	m.	m.	NOUN
abrj-529	165	14	(	(	PUNCT
abrj-529	165	15	2025	2025	NUM
abrj-529	165	16	)	)	PUNCT
abrj-529	165	17	.	.	PUNCT
abrj-529	166	1	fernandez	fernandez	PROPN
abrj-529	166	2	,	,	PUNCT
abrj-529	166	3	m.	m.	NOUN
abrj-529	166	4	,	,	PUNCT
abrj-529	166	5	robinson	robinson	PROPN
abrj-529	166	6	,	,	PUNCT
abrj-529	166	7	j.	j.	PROPN
abrj-529	166	8	,	,	PUNCT
abrj-529	166	9	&	&	CCONJ
abrj-529	166	10	fernandez	fernandez	PROPN
abrj-529	166	11	,	,	PUNCT
abrj-529	166	12	v.	v.	ADP
abrj-529	166	13	m.	m.	NOUN
abrj-529	166	14	(	(	PUNCT
abrj-529	166	15	2025	2025	NUM
abrj-529	166	16	)	)	PUNCT
abrj-529	166	17	.	.	PUNCT
abrj-529	167	1	ease	ease	NOUN
abrj-529	167	2	of	of	ADP
abrj-529	167	3	doing	do	VERB
abrj-529	167	4	business	business	NOUN
abrj-529	167	5	in	in	ADP
abrj-529	167	6	the	the	DET
abrj-529	167	7	middle	middle	PROPN
abrj-529	167	8	east	east	PROPN
abrj-529	167	9	:	:	PUNCT
abrj-529	167	10	a	a	DET
abrj-529	167	11	study	study	NOUN
abrj-529	167	12	from	from	ADP
abrj-529	167	13	investors	investor	NOUN
abrj-529	167	14	’	’	PART
abrj-529	167	15	perspective	perspective	NOUN
abrj-529	167	16	.	.	PUNCT
abrj-529	168	1	international	international	ADJ
abrj-529	168	2	journal	journal	PROPN
abrj-529	168	3	of	of	ADP
abrj-529	168	4	economics	economic	NOUN
abrj-529	168	5	and	and	CCONJ
abrj-529	168	6	financial	financial	ADJ
abrj-529	168	7	issues	issue	NOUN
abrj-529	168	8	,	,	PUNCT
abrj-529	168	9	15(2	15(2	NUM
abrj-529	168	10	)	)	PUNCT
abrj-529	168	11	,	,	PUNCT
abrj-529	168	12	417	417	NUM
abrj-529	168	13	.	.	PUNCT
abrj-529	169	1	fernandez	fernandez	PROPN
abrj-529	169	2	,	,	PUNCT
abrj-529	169	3	m.	m.	NOUN
abrj-529	169	4	,	,	PUNCT
abrj-529	169	5	&	&	CCONJ
abrj-529	169	6	sudheer	sudheer	NOUN
abrj-529	169	7	,	,	PUNCT
abrj-529	169	8	s.	s.	PROPN
abrj-529	169	9	v.	v.	PROPN
abrj-529	169	10	(	(	PUNCT
abrj-529	169	11	2006	2006	NUM
abrj-529	169	12	)	)	PUNCT
abrj-529	169	13	.	.	PUNCT
abrj-529	170	1	fernandez	fernandez	PROPN
abrj-529	170	2	,	,	PUNCT
abrj-529	170	3	m.	m.	NOUN
abrj-529	170	4	,	,	PUNCT
abrj-529	170	5	&	&	CCONJ
abrj-529	170	6	sudheer	sudheer	NOUN
abrj-529	170	7	,	,	PUNCT
abrj-529	170	8	s.	s.	PROPN
abrj-529	170	9	v.	v.	PROPN
abrj-529	170	10	(	(	PUNCT
abrj-529	170	11	2006	2006	NUM
abrj-529	170	12	)	)	PUNCT
abrj-529	170	13	.	.	PUNCT
abrj-529	171	1	vat	vat	NOUN
abrj-529	171	2	in	in	ADP
abrj-529	171	3	the	the	DET
abrj-529	171	4	uae	uae	PROPN
abrj-529	171	5	:	:	PUNCT
abrj-529	171	6	problems	problem	NOUN
abrj-529	171	7	and	and	CCONJ
abrj-529	171	8	prospects	prospect	NOUN
abrj-529	171	9	of	of	ADP
abrj-529	171	10	the	the	DET
abrj-529	171	11	first	first	ADJ
abrj-529	171	12	form	form	NOUN
abrj-529	171	13	of	of	ADP
abrj-529	171	14	direct	direct	ADJ
abrj-529	171	15	taxing	taxing	NOUN
abrj-529	171	16	in	in	ADP
abrj-529	171	17	a	a	DET
abrj-529	171	18	tax	tax	NOUN
abrj-529	171	19	-	-	PUNCT
abrj-529	171	20	free	free	ADJ
abrj-529	171	21	region	region	NOUN
abrj-529	171	22	.	.	PUNCT
abrj-529	172	1	skyline	skyline	PROPN
abrj-529	172	2	business	business	PROPN
abrj-529	172	3	journal	journal	PROPN
abrj-529	172	4	,	,	PUNCT
abrj-529	172	5	2(2	2(2	NUM
abrj-529	172	6	)	)	PUNCT
abrj-529	172	7	,	,	PUNCT
abrj-529	172	8	22–24	22–24	NUM
abrj-529	172	9	.	.	PUNCT
abrj-529	173	1	freeland	freeland	PROPN
abrj-529	173	2	,	,	PUNCT
abrj-529	173	3	e.	e.	PROPN
abrj-529	173	4	,	,	PUNCT
abrj-529	173	5	garin	garin	PROPN
abrj-529	173	6	,	,	PUNCT
abrj-529	173	7	a.	a.	PROPN
abrj-529	173	8	,	,	PUNCT
abrj-529	173	9	&	&	CCONJ
abrj-529	173	10	koustas	koustas	PROPN
abrj-529	173	11	,	,	PUNCT
abrj-529	173	12	d.	d.	PROPN
abrj-529	173	13	(	(	PUNCT
abrj-529	173	14	2025	2025	NUM
abrj-529	173	15	)	)	PUNCT
abrj-529	173	16	.	.	PUNCT
abrj-529	174	1	freeland	freeland	PROPN
abrj-529	174	2	,	,	PUNCT
abrj-529	174	3	e.	e.	PROPN
abrj-529	174	4	,	,	PUNCT
abrj-529	174	5	garin	garin	PROPN
abrj-529	174	6	,	,	PUNCT
abrj-529	174	7	a.	a.	PROPN
abrj-529	174	8	,	,	PUNCT
abrj-529	174	9	&	&	CCONJ
abrj-529	174	10	koustas	koustas	PROPN
abrj-529	174	11	,	,	PUNCT
abrj-529	174	12	d.	d.	PROPN
abrj-529	174	13	(	(	PUNCT
abrj-529	174	14	2025	2025	NUM
abrj-529	174	15	)	)	PUNCT
abrj-529	174	16	.	.	PUNCT
abrj-529	175	1	how	how	SCONJ
abrj-529	175	2	do	do	AUX
abrj-529	175	3	workers	worker	NOUN
abrj-529	175	4	think	think	VERB
abrj-529	175	5	about	about	ADP
abrj-529	175	6	the	the	DET
abrj-529	175	7	costs	cost	NOUN
abrj-529	175	8	and	and	CCONJ
abrj-529	175	9	benefits	benefit	NOUN
abrj-529	175	10	of	of	ADP
abrj-529	175	11	freelance	freelance	NOUN
abrj-529	175	12	work	work	NOUN
abrj-529	175	13	?	?	PUNCT
abrj-529	176	1	new	new	ADJ
abrj-529	176	2	evidence	evidence	NOUN
abrj-529	176	3	from	from	ADP
abrj-529	176	4	a	a	DET
abrj-529	176	5	survey	survey	NOUN
abrj-529	176	6	experiment	experiment	NOUN
abrj-529	176	7	(	(	PUNCT
abrj-529	176	8	no	no	NOUN
abrj-529	176	9	.	.	PUNCT
abrj-529	176	10	c15173	c15173	PROPN
abrj-529	176	11	)	)	PUNCT
abrj-529	176	12	.	.	PUNCT
abrj-529	177	1	national	national	PROPN
abrj-529	177	2	bureau	bureau	PROPN
abrj-529	177	3	of	of	ADP
abrj-529	177	4	economic	economic	ADJ
abrj-529	177	5	research	research	NOUN
abrj-529	177	6	.	.	PUNCT
abrj-529	178	1	in	in	ADP
abrj-529	178	2	s.	s.	PROPN
abrj-529	178	3	n.	n.	PROPN
abrj-529	178	4	houseman	houseman	PROPN
abrj-529	178	5	,	,	PUNCT
abrj-529	178	6	a.	a.	NOUN
abrj-529	178	7	polivka	polivka	PROPN
abrj-529	178	8	,	,	PUNCT
abrj-529	178	9	&	&	CCONJ
abrj-529	178	10	a.	a.	PROPN
abrj-529	178	11	şahin	şahin	PROPN
abrj-529	178	12	(	(	PUNCT
abrj-529	178	13	eds	eds	PROPN
abrj-529	178	14	.	.	PUNCT
abrj-529	178	15	)	)	PUNCT
abrj-529	178	16	,	,	PUNCT
abrj-529	178	17	the	the	DET
abrj-529	178	18	changing	change	VERB
abrj-529	178	19	nature	nature	NOUN
abrj-529	178	20	of	of	ADP
abrj-529	178	21	work	work	NOUN
abrj-529	178	22	(	(	PUNCT
abrj-529	178	23	studies	study	NOUN
abrj-529	178	24	in	in	ADP
abrj-529	178	25	income	income	NOUN
abrj-529	178	26	and	and	CCONJ
abrj-529	178	27	wealth	wealth	NOUN
abrj-529	178	28	)	)	PUNCT
abrj-529	178	29	.	.	PUNCT
abrj-529	179	1	university	university	NOUN
abrj-529	179	2	of	of	ADP
abrj-529	179	3	chicago	chicago	PROPN
abrj-529	179	4	press	press	PROPN
abrj-529	179	5	nber	nber	PROPN
abrj-529	179	6	golden	golden	PROPN
abrj-529	179	7	visa	visa	PROPN
abrj-529	179	8	services	service	NOUN
abrj-529	179	9	.	.	PUNCT
abrj-529	180	1	(	(	PUNCT
abrj-529	180	2	n.d	n.d	PROPN
abrj-529	180	3	.	.	PROPN
abrj-529	180	4	)	)	PUNCT
abrj-529	180	5	.	.	PUNCT
abrj-529	181	1	golden	golden	ADJ
abrj-529	181	2	visa	visa	PROPN
abrj-529	181	3	services	service	NOUN
abrj-529	181	4	.	.	PUNCT
abrj-529	182	1	(	(	PUNCT
abrj-529	182	2	n.d	n.d	PROPN
abrj-529	182	3	.	.	PROPN
abrj-529	182	4	)	)	PUNCT
abrj-529	182	5	.	.	PUNCT
abrj-529	183	1	federal	federal	ADJ
abrj-529	183	2	authority	authority	NOUN
abrj-529	183	3	for	for	ADP
abrj-529	183	4	identity	identity	NOUN
abrj-529	183	5	,	,	PUNCT
abrj-529	183	6	citizenship	citizenship	NOUN
abrj-529	183	7	,	,	PUNCT
abrj-529	183	8	customs	customs	PROPN
abrj-529	183	9	&	&	CCONJ
abrj-529	183	10	port	port	PROPN
abrj-529	183	11	security	security	NOUN
abrj-529	183	12	.	.	PUNCT
abrj-529	184	1	retrieved	retrieve	VERB
abrj-529	184	2	june	june	PROPN
abrj-529	184	3	25	25	NUM
abrj-529	184	4	,	,	PUNCT
abrj-529	184	5	2025	2025	NUM
abrj-529	184	6	,	,	PUNCT
abrj-529	184	7	from	from	ADP
abrj-529	184	8	https://icp.gov.ae/en/services/golden-residency/	https://icp.gov.ae/en/services/golden-residency/	PROPN
abrj-529	184	9	goncharov	goncharov	PROPN
abrj-529	184	10	,	,	PUNCT
abrj-529	184	11	i.	i.	PROPN
abrj-529	184	12	,	,	PUNCT
abrj-529	184	13	&	&	CCONJ
abrj-529	184	14	jacob	jacob	PROPN
abrj-529	184	15	,	,	PUNCT
abrj-529	184	16	m.	m.	NOUN
abrj-529	184	17	(	(	PUNCT
abrj-529	184	18	2014	2014	NUM
abrj-529	184	19	)	)	PUNCT
abrj-529	184	20	.	.	PUNCT
abrj-529	185	1	goncharov	goncharov	PROPN
abrj-529	185	2	,	,	PUNCT
abrj-529	185	3	i.	i.	PROPN
abrj-529	185	4	,	,	PUNCT
abrj-529	185	5	&	&	CCONJ
abrj-529	185	6	jacob	jacob	PROPN
abrj-529	185	7	,	,	PUNCT
abrj-529	185	8	m.	m.	NOUN
abrj-529	185	9	(	(	PUNCT
abrj-529	185	10	2014	2014	NUM
abrj-529	185	11	)	)	PUNCT
abrj-529	185	12	.	.	PUNCT
abrj-529	186	1	why	why	SCONJ
abrj-529	186	2	do	do	AUX
abrj-529	186	3	countries	country	NOUN
abrj-529	186	4	mandate	mandate	VERB
abrj-529	186	5	accrual	accrual	ADJ
abrj-529	186	6	accounting	accounting	NOUN
abrj-529	186	7	for	for	ADP
abrj-529	186	8	tax	tax	NOUN
abrj-529	186	9	purposes	purpose	NOUN
abrj-529	186	10	?	?	PUNCT
abrj-529	187	1	journal	journal	NOUN
abrj-529	187	2	of	of	ADP
abrj-529	187	3	accounting	accounting	NOUN
abrj-529	187	4	research	research	NOUN
abrj-529	187	5	,	,	PUNCT
abrj-529	187	6	52(5	52(5	NUM
abrj-529	187	7	)	)	PUNCT
abrj-529	187	8	,	,	PUNCT
abrj-529	187	9	1127–1163	1127–1163	NUM
abrj-529	187	10	.	.	PUNCT
abrj-529	188	1	investor	investor	NOUN
abrj-529	188	2	residence	residence	NOUN
abrj-529	188	3	application	application	NOUN
abrj-529	188	4	.	.	PUNCT
abrj-529	189	1	(	(	PUNCT
abrj-529	189	2	n.d	n.d	PROPN
abrj-529	189	3	.	.	PROPN
abrj-529	189	4	)	)	PUNCT
abrj-529	189	5	.	.	PUNCT
abrj-529	190	1	investor	investor	NOUN
abrj-529	190	2	residence	residence	NOUN
abrj-529	190	3	application	application	NOUN
abrj-529	190	4	.	.	PUNCT
abrj-529	191	1	(	(	PUNCT
abrj-529	191	2	n.d	n.d	PROPN
abrj-529	191	3	.	.	PROPN
abrj-529	191	4	)	)	PUNCT
abrj-529	191	5	.	.	PUNCT
abrj-529	192	1	dubai	dubai	PROPN
abrj-529	192	2	land	land	PROPN
abrj-529	192	3	department	department	PROPN
abrj-529	192	4	.	.	PUNCT
abrj-529	193	1	retrieved	retrieve	VERB
abrj-529	193	2	june	june	PROPN
abrj-529	193	3	26	26	NUM
abrj-529	193	4	,	,	PUNCT
abrj-529	193	5	2025	2025	NUM
abrj-529	193	6	,	,	PUNCT
abrj-529	193	7	from	from	ADP
abrj-529	193	8	https://dubailand.gov.ae/en/eservices/request-for-investor-visa/#/	https://dubailand.gov.ae/en/eservices/request-for-investor-visa/#/	PROPN
abrj-529	193	9	waheed	waheed	PROPN
abrj-529	193	10	abbas	abbas	PROPN
abrj-529	193	11	.	.	PUNCT
abrj-529	194	1	(	(	PUNCT
abrj-529	194	2	2022	2022	NUM
abrj-529	194	3	)	)	PUNCT
abrj-529	194	4	.	.	PUNCT
abrj-529	195	1	freelance	freelance	NOUN
abrj-529	195	2	visa	visa	NOUN
abrj-529	195	3	in	in	ADP
abrj-529	195	4	the	the	DET
abrj-529	195	5	uae	uae	PROPN
abrj-529	195	6	explained	explain	VERB
abrj-529	195	7	:	:	PUNCT
abrj-529	196	1	types	type	NOUN
abrj-529	196	2	,	,	PUNCT
abrj-529	196	3	costs	cost	NOUN
abrj-529	196	4	,	,	PUNCT
abrj-529	196	5	and	and	CCONJ
abrj-529	196	6	eligibility	eligibility	NOUN
abrj-529	196	7	.	.	PUNCT
abrj-529	197	1	khaleej	khaleej	PROPN
abrj-529	197	2	times	times	PROPN
abrj-529	197	3	.	.	PUNCT
abrj-529	198	1	retrieved	retrieve	VERB
abrj-529	198	2	june	june	PROPN
abrj-529	198	3	25	25	NUM
abrj-529	198	4	,	,	PUNCT
abrj-529	198	5	2025	2025	NUM
abrj-529	198	6	,	,	PUNCT
abrj-529	198	7	from	from	ADP
abrj-529	198	8	https://www.khaleejtimes.com/life-and-living/visa-and-immigration-in-uae/freelance-visa-in-uae-explained-types-cost-eligibility	https://www.khaleejtimes.com/life-and-living/visa-and-immigration-in-uae/freelance-visa-in-uae-explained-types-cost-eligibility	NOUN
abrj-529	198	9	https://jklst.org/index.php/home/article/view/192?utm_source=chatgpt.com	https://jklst.org/index.php/home/article/view/192?utm_source=chatgpt.com	NOUN
abrj-529	198	10	https://www.nber.org/books-and-chapters/changing-nature-work/how-do-workers-think-about-costs-and-benefits-freelance-work-new-evidence-survey-experiment?utm_source=chatgpt.com	https://www.nber.org/books-and-chapters/changing-nature-work/how-do-workers-think-about-costs-and-benefits-freelance-work-new-evidence-survey-experiment?utm_source=chatgpt.com	X
abrj-529	198	11	https://icp.gov.ae/en/services/golden-residency/	https://icp.gov.ae/en/services/golden-residency/	PROPN
abrj-529	199	1	https://dubailand.gov.ae/en/eservices/request-for-investor-visa/#/	https://dubailand.gov.ae/en/eservices/request-for-investor-visa/#/	PROPN
abrj-529	199	2	https://www.khaleejtimes.com/life-and-living/visa-and-immigration-in-uae/freelance-visa-in-uae-explained-types-cost-eligibility	https://www.khaleejtimes.com/life-and-living/visa-and-immigration-in-uae/freelance-visa-in-uae-explained-types-cost-eligibility	PROPN