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Corporate Tax Guide CTGEXI1
Corporate Tax Guide CTGEXI1: Exempt Income: Dividends and Participation Exemption
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. 49 of 2023 – Natural persons subject to Corporate Tax
- FTA Decision No. 13 of 2023 – Conversion of foreign-currency amounts
- Ministerial Decision No. 114 of 2023 – Accounting standards and methods
- Ministerial Decision No. 116 of 2023 – Participation Exemption (2023 rules)
- Ministerial Decision No. 133 of 2023 – Business restructuring relief
- Ministerial Decision No. 73 of 2023 – Small Business Relief