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…
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Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures
View the Document: Cabinet Decision No. 17 of 2026
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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
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Cabinet Decision No. 215 of 2025
Important Notice
The above…
The Authority’s Policy on Issuing Clarifications and Directives
View the Document: FTA Decision No. 2 of 2026 – Issued 23 February 2026 – (Effective 1 March 2026)
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FTA Decision No. 2 of 2025
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Tax Procedures Guide | TPGPC1…
Exempting Certain Sports Entities from Corporate Tax for the Purposes of Federal Decree-Law
View the Document: Cabinet Decision No. 1 of 2026
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Cabinet Decision No. 55 of 2025
Ministerial Decision No. 105 of 2023
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Corporate Tax Guide…
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: Cabinet Decision No. 215 of 2025
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Ministerial Decision No. 24 of 2026
Important Notice
The above extract has been provided for reference only and is based on information…
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…
Specification of a Competent Authority 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. 336 of 2025
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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)
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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)…