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Ministerial Decision No. 116 of 2023

Ministerial Decision No. 116 of 2023 on the Participation Exemption for Corporate Tax Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Repealed (still applies to Tax Periods that began before 1 January 2025)

Text as published by the Ministry of Finance

Type: Ministerial Decisions
Issued: 10 May 2023
In effect: The day after publication
Topics: Reliefs, groups and restructuring

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Repealed by

Ministerial Decision No. 302 of 2024 – Participation Exemption and foreign Permanent Establishment exemption

Provisions of other acts cited in this act

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