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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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…
On the Participation Exemption and Foreign Permanent Establishment Exemption for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses Minister of State for…