UAE CT Database

All acts / Corporate Tax Law

Federal Decree-Law No. 60 of 2023

Federal Decree-Law No. 60 of 2023 Amending Certain Provisions of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

In force

Text as published by the Ministry of Finance

Type
Corporate Tax Law
Issued
2 October 2023
In effect
1 November 2023
Topics
Core law, Top-up Tax (Pillar Two)

The Arabic original is the authoritative text. It is shown below as published by the Ministry of Finance.

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