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…
Waiver of Administrative Penalty for failing to submit a Corporate Tax registration application within a specified deadline
This Public Clarification (CTP006) clarifies the criteria by which Taxable Persons and certain…
Depreciation Adjustments for Investment Properties held at Fair Value for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Minister of State for…
Taxation of Family Foundations
This guide (CTGFF1 of 2025) is designed to provide general guidance on the taxation of Family Foundations, particularly on the following aspects:
The requirements to qualify…
Determining the Tax Compliance Requirements for Unincorporated Partnerships, Foreign Partnerships and Family Foundations for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses…
An Unincorporated Partnership That is Treated as a Taxable Person in Its Own Right for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and…
Exempting Certain Persons from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
The Cabinet:
Having reviewed the Constitution,
Federal…
Taxation of investors in a Real Estate Investment Trust (REIT) that is exempt from Corporate Tax as a Qualifying Investment Fund
This Public Clarification (CTP005) clarifies the taxation of investors…
Conditions to Exempt Certain Real Estate Investment Trusts from Corporate Tax
Minister of State for Financial Affairs:
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the…