Determination of Taxable Income
This guide (CTGDTI1 of 2024) includes guidance on determining Taxable Income and calculating Corporate Tax Payable under the Corporate Tax Law, particularly on the following aspects:
- The adjustments required to be made to the Accounting Income for determining the Taxable Income under the Corporate Tax Law, and
- The adjustments required to be made to the Taxable Income for calculating the Corporate Tax Payable under the Corporate Tax Law.
View the Document: Corporate Tax Guide | CTGDTI1 of 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 change. This does not constitute any form of advice or recommendation and therefore cannot be relied on to cover specific situations. We highly recommend that you consult with a qualified tax advisor in the UAE for personalized guidance based on your specific business circumstances. We accept no duty of care or liability for any loss occasioned to any person acting or refraining from action as a result of any material in this publication. Please refer to the following resources for the official and up-to-date information on the UAE Corporate Tax legal framework:- UAE Ministry of Finance: https://mof.gov.ae/tax-legislation/; and
- UAE Federal Tax Authority: https://tax.gov.ae/en/Legislation.aspx