Qualifying Group Relief
This guide (CTGQGR1 of 2024) provides guidance on the Qualifying Group Relief available under Article 26 of the UAE Corporate Tax Law, particularly on the following aspects:
Transactions covered within the scope of the relief,
Conditions to be eligible for the relief,
Consequences of electing for the relief,
Circumstances when the relief…
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Taxation of Partnerships
This guide (CTGPTN1 of 2024) provides guidance on the taxation of partnerships, particularly on the following aspects:
A general understanding of how the Corporate Tax Law treats partnerships,
Information about how the Corporate Tax Law applies to a partnership and its partners, including special provisions that apply to partnerships and the tax…
The Timeline specified for Registration of Taxable Persons for Corporate Tax for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
Issued 26 February 2024 (Effective 1 March 2024)
The Chairman of the Board of Directors of the Federal Tax Authority has decided:
Having reviewed…
View the Document: Cabinet Decision No. 10 of 2024 – Issued 22 February 2024 – (Effective 1 March 2024)
Related Materials
Cabinet Decision No. 75 of 2023
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,…
Professional Standards for Tax Agents
View the Document: FTA Decision No. 1 of 2024 - Issued 15 of Jan 2024 - (Effective 1 July 2024)
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…
Tax Groups
This guide (CTGTGR1 of 2024) provides guidance on the taxation of two or more juridical Resident Persons that form a Tax Group, particularly on the following aspects:
What is a Tax Group;
Who is eligible to form or be a member of a Tax Group;
When a Tax Group can be formed and…
Registration of Natural Persons
This guide (CTGRNP1 of 2023) provides guidance on registration of natural persons in the UAE for Corporate Tax purposes, particularly on the following aspects:
The Tax Registration rules for a natural person;
How a natural person can determine whether they need to register for Corporate Tax; and
The Tax Deregistration process.…
Determining the Requirements for the Registration of the Unincorporated Partnership and Determining the Distributive Shares of Partners in an Unincorporated Partnership for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
Issued 15 of Dec 2023 - (Effective 1 June 2023)
The Chairman of the…
Professional Development Requirements for Natural Person Tax Agents - Issued 13 of Dec 2023 - (Effective 1 January 2024)
View the Document: FTA Decision No. 15 of 2023
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 Extractive Business and Non-Extractive Natural Resource Business
This guide (CTGEPX1 of 2023) provides guidance on Extractive Businesses and Non-Extractive Natural Resource Businesses for Corporate Tax purposes, particularly on the following aspects:
Scope of the Corporate Tax exemption for Extractive Businesses and Non-Extractive Natural Resource Businesses.
How the Corporate Tax rules apply to Extractive…
Exempt Persons: Public Benefit Entities, Pension Funds and Social Security Funds
This guide (CTGEPF1 of 2023) provides guidance on Exempt Persons status for Corporate Tax purposes, particularly on the following aspects:
Qualifying Public Benefit Entities,
Public pension or social security funds,
Private pension or social security funds, and
Wholly owned and controlled subsidiaries of pension…
Taxation of Natural Persons under the Corporate Tax Law
This guide (CTGTNP1 of 2023) provides guidance on the taxation of natural persons under the Corporate Tax Law, particularly on the following aspects:
When does the Corporate Tax Law apply to natural persons?
Calculation of Corporate Tax for natural persons.
Interactions with other Businesses.
Corporate Tax…