Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Issued 25 October 2023 –…
Transfer Pricing Guide
This guide (CTGTP1 of 2023) provides guidance on the Transfer Pricing regime in the UAE, particularly on the following aspects:
An overview of the Transfer Pricing rules…
On the Issuance of Tax Residency Certificate for the Purposes of International Agreements The Minister of State for Financial Affairs: Having reviewed the Constitution, Federal Law No. (1) of 1972…
Exempt Income: Dividends and Participation Exemption
This guide (CTGEXI1 of 2023) provides guidance to Taxable Persons with regards to the exemptions in the Corporate Tax Law for Dividends and other…
Non-Resident Persons
This guide (CTGNRP1 of 2023) provides guidance to natural persons or juridical persons who are not considered Resident Persons for Corporate Tax purposes and who derive income from…
Amending Certain Provisions of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
We Mohamed bin Zayed Al Nahyan President of the United Arab Emirates,…
Corporate Tax – General Guide
This guide (CTGGCT1 of 2023) provides guidance on Corporate Tax in the UAE, particularly on the following aspects:
An overview of the main Corporate Tax…
Registration of Juridical Persons
This guide (CTGRJP1 of 2023) provides guidance on registration for Corporate Tax in the UAE for juridical persons, particularly on the following aspects:
The Corporate Tax…
Small Business Relief
This guide (CTGSBR1 of 2023) provides guidance on the Small Business Relief for Corporate Tax in the UAE, particularly on the following aspects:
What the Small Business…
Requirements of Submitting a Declaration for Exempt Persons for purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Issued 16 August 2023 – (Effective…
Determination of Conditions for Conversion of Amounts Quantified in a Currency other than the United Arab Emirates Dirham for the Purposes of the Federal Decree-Law No. 47 of 2022 on…
Conditions for Forming the Tax Group by Subsidiaries of a Government Entity for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Issued…