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Corporate Tax Guide CTGIFM1
Corporate Tax Guide CTGIFM1: Investment Funds and Investment Managers
Current
Text as published by the Federal Tax Authority
Provisions of other acts cited in this act
- Cabinet Decision No. 81 of 2023 – Qualifying Investment Funds (repealed)
- 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
- Cabinet Decision No. 56 of 2023 – Non-resident person's nexus (repealed)
- 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. 116 of 2023 – Participation Exemption (2023 rules)
- Ministerial Decision No. 120 of 2023 – Transitional rules: opening adjustments
- Ministerial Decision No. 126 of 2023 – General interest deduction limitation
- Ministerial Decision No. 132 of 2023 – Transfers within a Qualifying Group
- Ministerial Decision No. 133 of 2023 – Business restructuring relief
- Ministerial Decision No. 134 of 2023 – General rules for determining Taxable Income