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…
Taxation of Natural Persons under the Corporate Tax Law
This guide (CTGTNP1 of 2023) provides guidance on the taxation of natural persons under the Corporate Tax Law, particularly on the…
Taxation of Foreign Source Income
This guide (CTGFSI1 of 2023) provides guidance on the taxation of foreign source income under the Corporate Tax Law, particularly on the following aspects:
Relevance…
Fees for the Services Provided by the Federal Tax Authority
View the Document: Cabinet Decision No. 65 of 2020 – Issued 1 October 2020 (Effective 1 November 2020); Cabinet Decision…
Accounting Standards and Interaction with Corporate Tax
This guide (CTGACS1 of 2023) provides guidance on the interaction of Accounting Standards with Corporate Tax, particularly on the following aspects:
Preparation of…
Regarding 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…
Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Issued 25 October 2023 –…
Transfer Pricing Guide
This guide (CTGTP1 of 2023) provides guidance on the Transfer Pricing regime in the UAE, particularly on the following aspects:
An overview of the Transfer Pricing rules…
On the Issuance of Tax Residency Certificate for the Purposes of International Agreements The Minister of State for Financial Affairs: Having reviewed the Constitution, Federal Law No. (1) of 1972…