"""UAE regime — true 0% personal income tax with no equivalent levy.

The UAE has no personal income tax, no capital gains tax, no dividend
tax, and no inheritance tax for individuals. The 9% federal corporate
tax (effective 2023) applies only to in-country business profits over
AED 375k — irrelevant to a passive investor drawing down a foreign
brokerage account.

Unlike `NomadTaxRegime`, we do NOT apply a regulatory-risk premium:
the UAE is a real tax residence with an extensive double-tax-treaty
network (UK DTT in force; tax-residence certificates issued by the
FTA). The downside of UAE is high cost of living and visa overhead,
not tax uncertainty — those costs sit in the spending budget, not
the tax engine.
"""
from __future__ import annotations

from decimal import Decimal

from fire_planner.tax.base import TaxBreakdown, TaxInputs, TaxRegime


class UaeTaxRegime(TaxRegime):
    name = "uae"

    def compute_tax(self, inputs: TaxInputs) -> TaxBreakdown:
        del inputs  # 0% on all personal income flows
        return TaxBreakdown(notes=("uae-zero-pit", ), other=Decimal("0"))