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…
Exempt Income: Dividends and Participation Exemption
This guide (CTGEXI1 of 2023) provides guidance to Taxable Persons with regards to the exemptions in the Corporate Tax Law for Dividends and other…
Non-Resident Persons
This guide (CTGNRP1 of 2023) provides guidance to natural persons or juridical persons who are not considered Resident Persons for Corporate Tax purposes and who derive income from…
Amending Certain Provisions of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
We Mohamed bin Zayed Al Nahyan President of the United Arab Emirates,…
Corporate Tax – General Guide
This guide (CTGGCT1 of 2023) provides guidance on Corporate Tax in the UAE, particularly on the following aspects:
An overview of the main Corporate Tax…
Registration of Juridical Persons
This guide (CTGRJP1 of 2023) provides guidance on registration for Corporate Tax in the UAE for juridical persons, particularly on the following aspects:
The Corporate Tax…
Small Business Relief
This guide (CTGSBR1 of 2023) provides guidance on the Small Business Relief for Corporate Tax in the UAE, particularly on the following aspects:
What the Small Business…