UAE CT Database

All acts / Ministerial Decisions

Ministerial Decision No. 302 of 2024

Ministerial Decision No. 302 of 2024 on the Participation Exemption and Foreign Permanent Establishment Exemption for the Purposes 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
Ministerial Decisions
Issued
10 December 2024
In effect
The day after publication; applies to Tax Periods starting on or after 1 January 2025
Topics
Reliefs, groups and restructuring

Version log

DateEditionStatus
10 December 2024Text as published by the Ministry of FinanceCurrentRead

History