In this Digest, we highlight new amendments to the Corporate Tax Law and other legislative changes, as well as AML-related content now available on the Real Law service.
The end of December 2024 was full of legislative updates. The Dubai government issued four Official Gazettes with various legislative acts of government agencies, including the Dubai Roads and Transport Authority (RTA) and the Department of Economy and Tourism. You can access the entire list of new documents of the Emirate of Dubai at Real Law: issue 696, issue 695, issue 694, issue 693 (special issue).
At the Federal level, the UAE Government issued Official Gazette No. 790, as well as an addition to the UAE Official Gazette No. 785 (Annex 2) dated October 14, 2024. The gazettes cover new federal Decree-laws on commercial law, corporate tax, immigration law, public management, healthcare, family and education law.
We recommend you to take note of the following changes:
1. Corporate Tax Law Amendments. Certain provisions of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (Corporate Tax Law) are amended by Federal Decree-Law No....