Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Issued 25 October 2023 – (Effective from 1 June 2023)
The Cabinet has decided:
Having reviewed the Constitution,
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations…
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Transfer Pricing Guide
This guide (CTGTP1 of 2023) provides guidance on the Transfer Pricing regime in the UAE, particularly on the following aspects:
An overview of the Transfer Pricing rules and procedures, including the determination of the Related Party transactions, whether transactions are done on an Arm’s Length basis, and other related compliance requirements including…
On the Issuance of Tax Residency Certificate for the Purposes of International Agreements The Minister of State for Financial Affairs: Having reviewed the Constitution, Federal Law No. (1) of 1972 on the Competencies of the Ministries and Powers of the Ministers, and its amendments, Federal Decree-Law No. (13) of 2016 on the Establishment of the…
Exempt Income: Dividends and Participation Exemption
This guide (CTGEXI1 of 2023) provides guidance to Taxable Persons with regards to the exemptions in the Corporate Tax Law for Dividends and other profit distributions, such as the Participation Exemption, particularly on the following aspects:
How Dividends and other profit distributions are defined;
Which income (and related expenditure)…
Non-Resident Persons
This guide (CTGNRP1 of 2023) provides guidance to natural persons or juridical persons who are not considered Resident Persons for Corporate Tax purposes and who derive income from the UAE, to help them understand whether they are subject to tax in the UAE as a Non-Resident Person, particularly on the following aspects:
Who…
Amending Certain Provisions of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
We Mohamed bin Zayed Al Nahyan President of the United Arab Emirates,
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,
Federal Decree-Law…
Corporate Tax – General Guide
This guide (CTGGCT1 of 2023) provides guidance on Corporate Tax in the UAE, particularly on the following aspects:
An overview of the main Corporate Tax rules and procedures, including the determination of the Corporate Tax base, the calculation of Corporate Tax, the filing of Corporate Tax Returns, and other related…
Registration of Juridical Persons
This guide (CTGRJP1 of 2023) provides guidance on registration for Corporate Tax in the UAE for juridical persons, particularly on the following aspects:
The Corporate Tax Registration rules;
How a Person can determine whether they need to register for Corporate Tax; and
The Corporate Tax Deregistration process.
View the Document: Corporate…
Small Business Relief
This guide (CTGSBR1 of 2023) provides guidance on the Small Business Relief for Corporate Tax in the UAE, particularly on the following aspects:
What the Small Business Relief is;
Who is eligible for it;
How it works;
How long it is available for; and
Related compliance requirements
View the Document: Corporate Tax…
Requirements of Submitting a Declaration for Exempt Persons for purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Issued 16 August 2023 – (Effective from the Date of Publishing in the Official Gazette)
The Chairman of the Board of Directors of the Federal Tax Authority has decided:
Having reviewed…
Determination of Conditions for Conversion of Amounts Quantified in a Currency other than the United Arab Emirates Dirham for the Purposes of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Issued 16 August 2023 – (Effective from 1 June 2023)
The Chairman of the Board of Directors of the…
Conditions for Forming the Tax Group by Subsidiaries of a Government Entity for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Issued 16 August 2023 – (Effective from the date of publishing in the Official Gazette)
The Chairman of the Board of Directors of the Federal Tax…