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Corporate Tax Guide CTGEPF1
Corporate Tax Guide CTGEPF1: Exempt Persons: Public Benefit Entities, Pension Funds and Social Security Funds
Current
Text as published by the Federal Tax Authority
Provisions of other acts cited in this act
- Federal Decree-Law No. 47 of 2022 – Taxation of Corporations and Businesses
Other acts mentioned in the text
- Cabinet Decision No. 37 of 2023 – Qualifying Public Benefit Entities
- FTA Decision No. 11 of 2023 – Declaration by Exempt Persons
- FTA Decision No. 7 of 2023 – Exemption applications (2023 rules)
- Ministerial Decision No. 105 of 2023 – Exempt Person status: liquidation or temporary failure
- Ministerial Decision No. 115 of 2023 – Private pension and social security funds
- Ministerial Decision No. 132 of 2023 – Transfers within a Qualifying Group
- Ministerial Decision No. 133 of 2023 – Business restructuring relief
- Ministerial Decision No. 73 of 2023 – Small Business Relief