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…
Interest Deduction Limitation Rules
This guide (CTGIDL1 of 2025) provides guidance on the deductibility of Interest expenditure while calculating the Taxable Income of a Taxable Person, particularly on the following…
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
Minister of State for Financial Affairs:…
Determination of a Non-Resident Person’s Nexus in the State for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
The Cabinet:
Having reviewed…
Qualifying Investment Funds and Qualifying Limited Partnerships for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
The Cabinet:
Having reviewed the Constitution,…
Audited Financial Statements 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 Constitution,…
The Authority’s Policy on Issuing Clarifications and Directives
View the Document: FTA Decision No. 2 of 2025 – Issued 19 February 2025 – (Effective 1 March 2025)
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FTA…
Cases of Extension of the Deadlines for Accepting the Submission of a Tax Assessment Review Request or a Request for Reconsideration
View the Document: FTA Decision No. 1 of 2025…
On the Imposition of Top-up Tax on Multinational Enterprises
The Cabinet:
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of…
User Guide | USEGWB1 of 2024
This guide (USEGWB1 of 2024) provides guidance to help informants in successfully submitting information and leads relating to natural or juridical persons who do…