Corporate Tax treatment of payments made in respect of Additional Tier 1 instruments by banks
This Public Clarification (CTP012) clarifies whether payments made by banks on AT1 Instruments are deductible in determining their Taxable Income.
View the Document: Corporate Tax Public Clarification | CTP012
Related Materials
Ministerial Decision No. 134 of 2023
Corporate Tax…
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Amending Certain Provisions of Ministerial Decision No. 73 of 2023 on Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
View the Document: Ministerial Decision No. 131 of 2026
Related Materials
Ministerial Decision No. 73 of 2023
Corporate Tax Guide | CTGSBR1 of…
The requirements for Registration and Deregistration of Entities for the purposes of Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up Tax on Multinational Enterprises
View the Document: FTA Decision No. 12 of 2026 – Issued 16 July 2026 – (Effective 1 January 2025)
Related Materials
Federal Decree-Law No. 60 of 2023
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Downward adjustments made by a Taxable Person in the Tax Return to comply with the Corporate Tax Law
This Public Clarification (CTP011) clarifies the disclosure requirements and key considerations associated with downward adjustments made by a Taxable Person in the Tax Return where a transaction or arrangement is not recorded at arm’s length in the…
Private Clarifications
This guide (TPGPC1 of 2026) 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 information that must be included in a Clarification request,
The instances where…
Determining the Additional Procedures for the Compliance of Qualifying Free Zone Persons Engaged in the Activity of Distribution of Goods or Materials in or from a Designated Zone for the Purposes of the Taxation of Corporations and Businesses
View the Document: FTA Decision No. 6 of 2026 – Issued 2 June 2026 – (Effective 1…
View the Document: Summary of FTA Private Clarifications issued up to May 2026
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 is subject to change. This does not constitute any form of advice or recommendation and…
Commentary and Agreed Administrative Guidance for the Purposes of Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up Tax on Multinational Enterprises
View the Document: Ministerial Decision No. 96 of 2026
Related Materials
Federal Decree-Law No. 60 of 2023
Cabinet Decision No. 142 of 2024
Ministerial Decision No. 88 of 2025…
Taxation of Family Foundations
This guide (CTGFF1 of 2026) is designed to provide general guidance on the taxation of Family Foundations, particularly on the following aspects:
The requirements to qualify as a fiscally transparent Family Foundation,
A general understanding of how the Corporate Tax Law treats Family Foundations,
Information about how the Corporate Tax Law…
Clarification of the terms “director” and “officer” for the purpose of payments to Connected Persons under Article 36 of the Corporate Tax Law
This Public Clarification (CTP010) clarifies the terms “director” and “officer” in the context of Articles 36(2)(b) and 55(1) of the Corporate Tax Law.
View the Document: Corporate Tax Public Clarification | CTP010…
Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures
View the Document: Cabinet Decision No. 17 of 2026
Related Materials
Cabinet Decision No. 74 of 2023
Federal Decree-Law No. 28 of 2022
Important Notice
The above extract has been provided for reference only and is based on information available in…
Implementation of Certain Provisions of Cabinet Decision No. 215 of 2025 on R&D Tax Credit for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
View the Document: Ministerial Decision No. 24 of 2026
Related Materials
Cabinet Decision No. 215 of 2025
Important Notice
The above…