Amending the Authority’s Policy on Issuing Clarifications and Directives
View the Document: FTA Decision No. 4 of 2024 – Issued 12 June 2024 – (Effective 1 July 2024)
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Registration Timelines for Taxable Persons for Corporate Tax
This Public Clarification (CTP001) clarifies the timeline when a Taxable Person is required to submit a Tax Registration application to the FTA…
Free Zone Persons
This guide (CTGFZP1 of 2024) includes guidance on the application of the Corporate Tax Law to Free Zones and Free Zone Persons, particularly on the following aspects:…
Investment Funds and Investment Managers
This guide (CTGIFM1 of 2024) provides guidance on the UAE Corporate Tax treatment for investment funds, investors, and investments with the assistance of Investment Managers,…
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)
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Cabinet Decision No. 75 of 2023
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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…