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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Federal Decree-Law No. 60 of 2023
Cabinet Decision No. 142 of 2024
Ministerial Decision No. 133 of 2026…
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Procedures for the Disposal of Seized and Abandoned Goods
View the Document: FTA Decision No. 7 of 2026 – Issued 11 June 2026 – (Effective 30 July 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…
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…
Rules and Requirements for Maintaining the Information Contained in Accounting Records and Commercial Books
View the Document: FTA Decision No. 4 of 2026 – Issued 2 June 2026 – (Effective 30 July 2026)
Important Notice
The above extract has been provided for reference only and is based on information available in the public domain at…
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
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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
FTA Decision No. 4 of 2024
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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
Ministerial Decision No. 115 of 2023
FTA Decision No. 15 of 2026
FTA Decision No.…
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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Cabinet Decision No. 100 of…