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…
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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…
Taxation of Foreign Source Income
This guide (CTGFSI1 of 2023) provides guidance on the taxation of foreign source income under the Corporate Tax Law, particularly on the following aspects:
Relevance of foreign source income under the Corporate Tax Law;
What is considered foreign source income for Taxable Persons under the Corporate Tax Law?
Which Taxable…
Fees for the Services Provided by the Federal Tax Authority
View the Document: Cabinet Decision No. 65 of 2020 – Issued 1 October 2020 (Effective 1 November 2020); Cabinet Decision No. 7 of 2023 – Issued 6 February 2023 (Effective 1 June 2023); Cabinet Decision No. 111 of 2023 – Issued 13 November 2023 (Effective…
Accounting Standards and Interaction with Corporate Tax
This guide (CTGACS1 of 2023) provides guidance on the interaction of Accounting Standards with Corporate Tax, particularly on the following aspects:
Preparation of Financial Statements;
The Cash Basis of Accounting;
The realisation basis of accounting;
Other adjustments under Article 20(2)(i) of the Corporate Tax Law; and
Adjustments under…
Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Minister of State for Financial Affairs:
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,
Federal…
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…
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…