Provisions of Exemption from Corporate Tax 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. 15 of 2026 – Issued 8 September 2026 – (Effective 15 September 2026)
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Scope and Registration
This guide (TTGREG1 of 2026) designed to provide guidance to determine whether an MNE Group is within scope of the QDMTT Legislation. The guide also explains the registration process for Entities that are members of an in-scope MNE Group and are subject to Top-up Tax under the QDMTT Legislation. The guide provides…
Excluded Entities and Investment Entities
This guide (TTGEIE1 of 2026) explains the different types of Excluded Entities and Investment Entities under the QDMTT Legislation. It provides readers with an overview of the following aspects:
definition of different types of Excluded Entities, except Governmental Entities, which are outside the scope of this guide,
election not to…
Entities Required to File the Pillar Two Information Return 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. 133 of 2026
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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
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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
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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)
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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
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