First Tax Period of a juridical person
This Public Clarification (CTP003) clarifies the first Tax Period under the Corporate Tax Law for:
A juridical person that is a Taxable Person…
The definition of ‘Related Parties’ where there is a common ownership and/or Control through a Government Entity
This Public clarification (CTP002) explains the application of the Related Parties definition as…
The Refund of Fees of Private Clarification Request
View the Document: FTA Decision No. 5 of 2024 – Issued 19 July 2024 – (Effective 1 August 2024)
Related Materials
FTA…
Amending the Authority’s Policy on Issuing Clarifications and Directives
View the Document: FTA Decision No. 4 of 2024 – Issued 12 June 2024 – (Effective 1 July 2024)
Related Materials…
Registration Timelines for Taxable Persons for Corporate Tax
This Public Clarification (CTP001) clarifies the timeline when a Taxable Person is required to submit a Tax Registration application to the FTA…
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:…
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,…
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:…
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:…
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…
The Timeline specified for Registration of Taxable Persons for Corporate Tax for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its…
View the Document: Cabinet Decision No. 10 of 2024 – Issued 22 February 2024 – (Effective 1 March 2024)
Related Materials
Cabinet Decision No. 75 of 2023
Important…