Corporate Tax Guide CTGTXR1

Provisions of other acts cited in this act

• Cabinet Decision No. 85 of 2022 – Tax residency
• Cabinet Decision No. 100 of 2023 – Qualifying Income of Free Zone Persons
• Federal Decree-Law No. 47 of 2022 – Taxation of Corporations and Businesses
• Ministerial Decision No. 120 of 2023 – Transitional rules: opening adjustments
• Ministerial Decision No. 126 of 2023 – General interest deduction limitation
• Ministerial Decision No. 134 of 2023 – General rules for determining Taxable Income
• Ministerial Decision No. 265 of 2023 – Qualifying Activities (2023 revision)
• Cabinet Decision No. 74 of 2023 – Executive Regulation of the Tax Procedures Law
• Federal Decree-Law No. 28 of 2022 – Tax Procedures

Other acts mentioned in the text

• Cabinet Decision No. 37 of 2023 – Qualifying Public Benefit Entities
• Cabinet Decision No. 49 of 2023 – Natural persons subject to Corporate Tax
• Cabinet Decision No. 81 of 2023 – Qualifying Investment Funds (repealed)
• FTA Decision No. 13 of 2023 – Conversion of foreign-currency amounts
• FTA Decision No. 16 of 2023 – Unincorporated Partnerships: registration (2023 rules)
• FTA Decision No. 5 of 2023 – Change of Tax Period: conditions
• 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. 114 of 2023 – Accounting standards and methods
• Ministerial Decision No. 115 of 2023 – Private pension and social security funds
• Ministerial Decision No. 116 of 2023 – Participation Exemption (2023 rules)
• Ministerial Decision No. 125 of 2023 – Tax Groups (2023 rules)
• Ministerial Decision No. 132 of 2023 – Transfers within a Qualifying Group
• Ministerial Decision No. 133 of 2023 – Business restructuring relief
• Ministerial Decision No. 73 of 2023 – Small Business Relief
• Ministerial Decision No. 82 of 2023 – Audited financial statements (2023 rules)
• Ministerial Decision No. 97 of 2023 – Transfer pricing documentation