Free Zone Persons This guide (CTGFZP1 of 2024) includes guidance on the application of the Corporate Tax Law to Free Zones and Free Zone Persons, particularly on the following aspects: The conditions required to be met for a Free Zone Person to be a Qualifying Free Zone Person (“QZFP”) and benefit from the 0% Corporate…

Investment Funds and Investment Managers This guide (CTGIFM1 of 2024) provides guidance on the UAE Corporate Tax treatment for investment funds, investors, and investments with the assistance of Investment Managers, and sets out the following: An overview of the meaning of Qualifying Investment Fund and Investment Manager, Conditions for a Qualifying Investment Fund to be…

Business Restructuring Relief This guide (CTGBRR1 of 2024) provides guidance on the Business Restructuring Relief available under Article 27 of the UAE Corporate Tax Law, particularly on the following aspects: Transactions covered within scope of the relief, Conditions to be eligible for the relief, Consequences of electing for the relief, Circumstances when the relief will…

Qualifying Group Relief This guide (CTGQGR1 of 2024) provides guidance on the Qualifying Group Relief available under Article 26 of the UAE Corporate Tax Law, particularly on the following aspects: Transactions covered within the scope of the relief, Conditions to be eligible for the relief, Consequences of electing for the relief, Circumstances when the relief…

Taxation of Partnerships This guide (CTGPTN1 of 2024) provides guidance on the taxation of partnerships, particularly on the following aspects: A general understanding of how the Corporate Tax Law treats partnerships, Information about how the Corporate Tax Law applies to a partnership and its partners, including special provisions that apply to partnerships and the tax…