Requirements for Maintaining Transfer Pricing Documentation 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…
On the Determination of the Conditions under which the Presence of a Natural Person in the State would not Create a Permanent Establishment for a Non-Resident Person for the Purposes…
On the Determination of Categories of Taxable Persons Required to Prepare and Maintain Audited Financial Statements for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of…
Qualifying Public Benefit Entities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses Issued 7 Apr 2023 – (Effective on 15 Apr…
Conditions for Change in Tax Period for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses Issued 7 April 2023 (Effective from 1…
Tax Deregistration Timeline for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses Issued 7 April 2023 (Effective from 1 June 2023) The…
Provisions of Exemption from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Issued 7 April 2023 (Effective from 1…
On Small Business Relief 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…
On the Treatment of all Businesses and Business Activities Conducted by a Government Entity as a Single Taxable Person
Minister of State for Financial Affairs:
Having reviewed the Constitution,
…
Concerning Exception from Tax Registration for the Purpose of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses Minister of State for Financial Affairs: Having reviewed…
On Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency
The Minister of State for Financial Affairs:
Having reviewed the Constitution,
Federal…
Determination of the Amount of Annual Income Subject to Corporate Tax
Issued 30 Dec 2022 (Effective 1 Feb 2023)
The Cabinet has decided:
Having reviewed the Constitution,
Federal Law…