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Public Clarification CTP010

Public Clarification CTP010: Clarification of the terms “director” and “officer” for the purpose of payments to Connected Persons under Article 36 of the Corporate Tax Law

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Text as published by the Federal Tax Authority

Type: FTA Public Clarifications
Issued: 29 April 2026
Topics: Taxable income and deductions

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Federal Decree-Law No. 47 of 2022 – Taxation of Corporations and Businesses