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…
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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…
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…