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A complete set of UAE Corporate Tax legislation, covering the Federal Decree-Law on the Taxation of Corporations and Businesses, Cabinet and Ministerial Decisions, and FTA guides and public clarifications on scope, rates, reliefs, and Free Zone treatment. Each entry shows the document title, number, date, current status, and a verified link to the official source. This resource is intended for tax advisors, CFOs, chief accountants, auditors, and legal teams assessing taxable presence, qualifying income, transfer pricing, and filing deadlines.

№

Name

Status

Issuing Authority

Effective Date

Official Link

FAQ: Will the 0% Corporate Tax rate threshold apply to the Tax Group as a whole?

FAQ: Can foreign entities be included in a Tax Group? Will a group of UAE companies be able to form a Tax Group for UAE Corporate Tax purposes?

FAQ: What exchange rate and currency should I use for UAE Corporate Tax (CT) purposes?

FAQ: What is taxable income under the UAE Corporate Tax regime?

FAQ: Who is required to register for UAE Corporate Tax purposes?

FAQ: Who is exempt from UAE Corporate Tax?

FAQ: Who is subject to UAE Corporate Tax?

FAQ: How long must I keep my records for UAE Corporate Tax purposes, and what records should I keep?

FAQ: Will all entities that are subject to UAE Corporate Tax, including Tax Groups, be required to have audited financial statements?

FAQ: Will the Tax Group need to prepare consolidated financial statements?

FAQ: Is the 0% Free Zone Corporate Tax regime applicable automatically?

FAQ: What is a Qualifying Free Zone Person?

FAQ: What UAE Corporate Tax rates will apply to entities established in a Free Zone?

FAQ: Will the UAE Corporate Tax regime allow prior year tax losses to reduce taxable income?

FAQ: What are the UAE Corporate Tax rates?

FAQ: When does the UAE Corporate Tax regime become effective?

FAQ: Who is considered a resident for UAE Corporate Tax purposes?

FAQ: Can dividends and capital gains be exempt from UAE Corporate Tax?

FAQ: Can foreign taxes be credited against UAE Corporate Tax?

FAQ: Who are Related Parties and Connected Persons under the UAE Corporate Tax Law?

FAQ: Will foreign companies and other juridical persons be subject to UAE Corporate tax?

FAQ: What income is exempt from UAE Corporate Tax?

FAQ: What is the participation exemption regime?

FAQ: Will the Corporate Tax return need to be filed electronically?

FAQ: Will there be a requirement to pay UAE Corporate Tax in advance? When is UAE Corporate Tax due?

FAQ: Are foreign businesses operating in the UAE through a branch subject to UAE Corporate Tax?

FAQ: When will a foreign company be considered a Resident Person for UAE corporate tax purposes?

FAQ: Would transactions in a Tax Group need to comply with transfer pricing rules?

FAQ: Who can claim small business relief for UAE Corporate Tax purposes?

Determining the Tax Compliance Requirements for Unincorporated Partnerships, Foreign Partnerships and Family Foundations for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments

Government of the United Arab Emirates Official Gazette Issue No. 799

The Joint Venture Being Treated as a Separate Taxable Entity for the Purposes of Federal Decree-Law No. 47 of 2022 On Taxation of Corporations and Businesses

The UAE Cabinet

Exempting Certain Persons from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 On the Taxation of Corporations and Businesses

The UAE Cabinet

Taxation of investors in a Real Estate Investment Trust that is exempt from Corporate Tax as a Qualifying Investment Fund

Government of the United Arab Emirates Official Gazette Issue No. 798

Conditions to Exempt Certain Real Estate Investment Trusts from Corporate Tax

Interest Deduction Limitation Rules CTGIDL1

The Commentary and Agreed Administrative Guidance for the Purposes of Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up Tax On Multinational Enterprises

Determination of a Non-Resident Person’s Nexus in the State for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

The UAE Cabinet

Qualifying Investment Funds and Qualifying Limited Partnerships for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

The UAE Cabinet

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