All acts / FTA Guides
Corporate Tax Guide CTGIDL1
Corporate Tax Guide CTGIDL1: Interest Deduction Limitation Rules
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
- Ministerial Decision No. 126 of 2023 – General interest deduction limitation
Other acts mentioned in the text
- Cabinet Decision No. 56 of 2023 – Non-resident person's nexus (repealed)
- Ministerial Decision No. 114 of 2023 – Accounting standards and methods
- Ministerial Decision No. 133 of 2023 – Business restructuring relief
- Ministerial Decision No. 134 of 2023 – General rules for determining Taxable Income
- Ministerial Decision No. 302 of 2024 – Participation Exemption and foreign Permanent Establishment exemption
- Ministerial Decision No. 43 of 2023 – Persons not required to register
- Ministerial Decision No. 73 of 2023 – Small Business Relief
- Federal Decree-Law No. 28 of 2022 – Tax Procedures