All acts / FTA Guides
Corporate Tax Guide CTGQGR1
Corporate Tax Guide CTGQGR1: Qualifying Group Relief
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
- Ministerial Decision No. 132 of 2023 – Transfers within a Qualifying Group
- Ministerial Decision No. 134 of 2023 – General rules for determining Taxable Income
Other acts mentioned in the text
- Cabinet Decision No. 56 of 2023 – Non-resident person's nexus (repealed)
- FTA Decision No. 5 of 2023 – Change of Tax Period: conditions
- Ministerial Decision No. 114 of 2023 – Accounting standards and methods
- Ministerial Decision No. 116 of 2023 – Participation Exemption (2023 rules)
- Ministerial Decision No. 120 of 2023 – Transitional rules: opening adjustments
- Ministerial Decision No. 125 of 2023 – Tax Groups (2023 rules)
- Ministerial Decision No. 133 of 2023 – Business restructuring relief
- Ministerial Decision No. 73 of 2023 – Small Business Relief