Clarification of the terms “director” and “officer” for the purpose of payments to Connected Persons under Article 36 of the Corporate Tax Law
This Public Clarification (CTP010) clarifies the terms…
Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures
View the Document: Cabinet Decision No. 17 of 2026
Related Materials
Cabinet Decision No. 74 of 2023
…
Implementation of Certain Provisions of Cabinet Decision No. 215 of 2025 on R&D Tax Credit for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations…
The Authority’s Policy on Issuing Clarifications and Directives
View the Document: FTA Decision No. 2 of 2026 – Issued 23 February 2026 – (Effective 1 March 2026)
Related Materials
FTA…
Exempting Certain Sports Entities from Corporate Tax for the Purposes of Federal Decree-Law
View the Document: Cabinet Decision No. 1 of 2026
Related Materials
Cabinet Decision No. 55 of 2025…
R&D Tax Credit for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
View the Document: Cabinet Decision No. 215 of 2025…
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…
Specification of a Competent Authority 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 of…
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…