Business Restructuring Relief
This guide (CTGBRR1 of 2024) provides guidance on the Business Restructuring Relief available under Article 27 of the UAE Corporate Tax Law, particularly on the following aspects:…
Qualifying Group Relief
This guide (CTGQGR1 of 2024) provides guidance on the Qualifying Group Relief available under Article 26 of the UAE Corporate Tax Law, particularly on the following aspects:…
Taxation of Partnerships
This guide (CTGPTN1 of 2024) provides guidance on the taxation of partnerships, particularly on the following aspects:
A general understanding of how the Corporate Tax Law treats…
The Timeline specified for Registration of Taxable Persons for Corporate Tax for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its…
View the Document: Cabinet Decision No. 10 of 2024 – Issued 22 February 2024 – (Effective 1 March 2024)
Related Materials
Cabinet Decision No. 75 of 2023
Important…
Professional Standards for Tax Agents
View the Document: FTA Decision No. 1 of 2024 - Issued 15 of Jan 2024 - (Effective 1 July 2024)
Important Notice
The above extract…
Tax Groups
This guide (CTGTGR1 of 2024) provides guidance on the taxation of two or more juridical Resident Persons that form a Tax Group, particularly on the following aspects:
What…
Registration of Natural Persons
This guide (CTGRNP1 of 2023) provides guidance on registration of natural persons in the UAE for Corporate Tax purposes, particularly on the following aspects:
The Tax…
Determining the Requirements for the Registration of the Unincorporated Partnership and Determining the Distributive Shares of Partners in an Unincorporated Partnership for the purposes of Federal Decree-Law No. 47 of…
Professional Development Requirements for Natural Person Tax Agents - Issued 13 of Dec 2023 - (Effective 1 January 2024)
View the Document: FTA Decision No. 15 of 2023
Important Notice…
Taxation of Extractive Business and Non-Extractive Natural Resource Business
This guide (CTGEPX1 of 2023) provides guidance on Extractive Businesses and Non-Extractive Natural Resource Businesses for Corporate Tax purposes, particularly on…
Exempt Persons: Public Benefit Entities, Pension Funds and Social Security Funds
This guide (CTGEPF1 of 2023) provides guidance on Exempt Persons status for Corporate Tax purposes, particularly on the following…