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Corporate Tax Guide CTGPTN1
Corporate Tax Guide CTGPTN1: Taxation of Partnerships
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. 116 of 2022 – Annual income subject to Corporate Tax
- Cabinet Decision No. 49 of 2023 – Natural persons subject to Corporate Tax
- Cabinet Decision No. 56 of 2023 – Non-resident person's nexus (repealed)
- Cabinet Decision No. 100 of 2023 – Qualifying Income of Free Zone Persons
- FTA Decision No. 16 of 2023 – Unincorporated Partnerships: registration (2023 rules)
- Ministerial Decision No. 114 of 2023 – Accounting standards and methods
- Ministerial Decision No. 116 of 2023 – Participation Exemption (2023 rules)
- Ministerial Decision No. 126 of 2023 – General interest deduction limitation
- Ministerial Decision No. 133 of 2023 – Business restructuring relief
- Ministerial Decision No. 134 of 2023 – General rules for determining Taxable Income
- Ministerial Decision No. 265 of 2023 – Qualifying Activities (2023 revision)
- Ministerial Decision No. 43 of 2023 – Persons not required to register
- Ministerial Decision No. 73 of 2023 – Small Business Relief
- Ministerial Decision No. 82 of 2023 – Audited financial statements (2023 rules)