Advance Pricing Agreements
This guide (CTGAPA1 of 2025) provides guidance on procedural aspects of an Advance Pricing Agreement (“APA”), a mechanism available under the Corporate Tax Law and covers the following aspects:
Overview of the APA programme,
APA procedures, and
APA monitoring and review.
View the Document: Corporate Tax Guide | CTGAPA1 of 2025…
admin
The Conditions for Declining the Refund of the Residual Amounts related to a Refund Request where the Person is subject to Tax Audit
View the Document: FTA Decision No. 9 of 2025 – Issued 4 December 2025 – (Effective for tax periods commencing on or after 1 January 2026)
Related Materials
N/A
Important…
The Administrative Penalties for Violation of Tax Laws in the UAE and its amendments
View the Document: Cabinet Decision No. 129 of 2025 - Issued 9 October 2025
Important Notice
The above extract has been provided for reference only and is based on information available in the public domain at the time of publication, which…
Tax Procedures
Federal Decree-Law No. 28 of 2022 – Issued 30 Sep 2022 (Effective 1 Mar 2023)
Federal Decree-Law No. 17 of 2024 – Issued 30 Sep 2024 (Effective 30 Oct 2024)
Federal Decree-Law No. 17 of 2025 – Issued 1 Oct 2025 (Effective 1 Jan 2026)
View the Document: Federal Decree-Law No.…
Application of the valuation method under the transitional rules as set out in Ministerial Decision No. 120 of 2023 on disposal of Qualifying Immovable Property by a real estate developer that is a Taxable Person
This Public Clarification (CTP009) clarifies the application of the valuation method under the transitional rules as stated in Article 2(2)(a)…
Corporate tax treatment of family wealth management structures
This Public Clarification (CTP008) clarifies the Corporate Tax implications of family wealth management structures, which typically include the following entities including a Single Family Office (“SFO”) or a Multi Family Office (“MFO”), particularly on the following:
Family Foundation,
Holding company,
Special Purpose Vehicle (“SPV”),
Single Family Office…
Determining the Timelines of Tax Compliance Requirements for Qualifying Investment Funds and investors in Qualifying Investment Funds for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
View the Document: FTA Decision No. 8 of 2025 – Issued 18 September 2025 – (Effective for…
Specification of Recognised Price Reporting Agencies for the Purposes of Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
View the Document: Ministerial Decision No. 230 of 2025
Related Materials
Ministerial Decision No. 229…
Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Minister of State for Financial Affairs:
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,
Federal Decree-Law No. 13…
Financial Statements and Related Audit Requirements for a Tax Group
This Public Clarification (CTP007) clarifies how the Aggregated Financial Statements should be prepared and the associated audit requirements for such Aggregated Financial Statements, particularly on the following:
The aggregated Financial Statements for the purposes of determining the Taxable Income of the Tax Group for Corporate…
Private Clarifications
This guide (TPGPC1 of 2025) provides guidance on the nature of private clarifications (“Clarification”) and the process to apply for a Clarification, particularly on the following aspects:
The nature of a Clarification,
Who is eligible to apply for a Clarification,
The instances where a Clarification will not be provided or rejected, and
The…
Determination of the Requirements for Preparing and Maintaining Audited Special Purpose Financial Statements for a Tax Group for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
View the Document: FTA Decision No. 7 of 2025 – Issued 16 July 2025 – (Effective for…