Corporate Tax Resources
Self-study material to learn at your own pace.
The Guide provides further updates and specific reliefs to support start-ups and other small or micro businesses by reducing their corporate tax burden and compliance costs.
The Cabinet Decision addresses a wide range of updates to the Tax Procedures affecting taxpayer obligations and processes subject to FTA enforcement.
This Decision specifies administrative penalties that will be imposed by the FTA for violations related to the Corporate Tax Law effective as of 1st August 2023.
If a Qualifying Corproate Tax Free Zone Person fails to meet any of the conditions or makes an election to be subject to the regular CT regime, it will be subject to the 9% corporate tax rate.
Operate & Free Zone and wish to maximize the eligible benefits & reduce compliance risks. We can provide a free consultation to ensure your business is optimizing for Corporate Tax Law.
The FTA may determine that any such corporate tax advantage obtained is to be counteracted or adjusted.
If your business is assessing the impacts and strategy to manage your Corporate Tax obligations and effectiveness, our consultants can assist you in planning and implementing your Corporate Tax and transfer pricing model.
Corporate Tax in UAE is Federal Decree-Law No. 47 of 2022 issued on 3 October 2022 and is formally effective 15 days after its publication in the Official Gazette.
Transfer Pricing is of critical importance for corporate tax purposes. Transfer prices directly affect the allocation of profits and losses to companies subject to corporate tax.
The UAE CT will be applied across all of the Emirates and to all business and commercial activities except for the extraction of natural resources.