Provisions of Exemption from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
View the Document: FTA…
Scope and Registration
This guide (TTGREG1 of 2026) designed to provide guidance to determine whether an MNE Group is within scope of the QDMTT Legislation. The guide also explains the…
Excluded Entities and Investment Entities
This guide (TTGEIE1 of 2026) explains the different types of Excluded Entities and Investment Entities under the QDMTT Legislation. It provides readers with an overview…
Entities Required to File the Pillar Two Information Return for the Purposes of Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up Tax on Multinational Enterprises
View the…
Corporate Tax treatment of payments made in respect of Additional Tier 1 instruments by banks
This Public Clarification (CTP012) clarifies whether payments made by banks on AT1 Instruments are deductible…
Amending Certain Provisions of Ministerial Decision No. 73 of 2023 on Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and…
The requirements for Registration and Deregistration of Entities for the purposes of Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up Tax on Multinational Enterprises
View the Document:…
Downward adjustments made by a Taxable Person in the Tax Return to comply with the Corporate Tax Law
This Public Clarification (CTP011) clarifies the disclosure requirements and key considerations associated…
Private Clarifications
This guide (TPGPC1 of 2026) provides guidance on the nature of private clarifications (“Clarification”) and the process to apply for a Clarification, particularly on the following aspects:
The…
Determining the Additional Procedures for the Compliance of Qualifying Free Zone Persons Engaged in the Activity of Distribution of Goods or Materials in or from a Designated Zone for the…
View the Document: Summary of FTA Private Clarifications issued up to May 2026
Important Notice
The above extract has been provided for reference only and is based on information available…
Commentary and Agreed Administrative Guidance for the Purposes of Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up Tax on Multinational Enterprises
View the Document: Ministerial Decision No.…