Advance Pricing Agreements
This guide (CTGAPA1 of 2025) provides guidance on procedural aspects of an Advance Pricing Agreement (“APA”), a mechanism available under the Corporate Tax Law and covers the…
The Conditions for Declining the Refund of the Residual Amounts related to a Refund Request where the Person is subject to Tax Audit
View the Document: FTA Decision No.…
The Administrative Penalties for Violation of Tax Laws in the UAE and its amendments
View the Document: Cabinet Decision No. 129 of 2025 - Issued 9 October 2025
Important Notice…
Tax Procedures
Federal Decree-Law No. 28 of 2022 – Issued 30 Sep 2022 (Effective 1 Mar 2023)
Federal Decree-Law No. 17 of 2024 – Issued 30 Sep 2024 (Effective…
Application of the valuation method under the transitional rules as set out in Ministerial Decision No. 120 of 2023 on disposal of Qualifying Immovable Property by a real estate developer…
Corporate tax treatment of family wealth management structures
This Public Clarification (CTP008) clarifies the Corporate Tax implications of family wealth management structures, which typically include the following entities including a…
Determining the Timelines of Tax Compliance Requirements for Qualifying Investment Funds and investors in Qualifying Investment Funds for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation…
Specification of Recognised Price Reporting Agencies for the Purposes of Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47…
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…
Financial Statements and Related Audit Requirements for a Tax Group
This Public Clarification (CTP007) clarifies how the Aggregated Financial Statements should be prepared and the associated audit requirements for such…
Private Clarifications
This guide (TPGPC1 of 2025) provides guidance on the nature of private clarifications (“Clarification”) and the process to apply for a Clarification, particularly on the following aspects:
The…
Determination of the Requirements for Preparing and Maintaining Audited Special Purpose Financial Statements for a Tax Group for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation…