Corporate Tax Guides

Small Business Relief Corporate Tax Guide | CTGSBR1

This guide is designed to provide general guidance on the Small Business Relief for Corporate Tax in the UAE. It provides you with an overview...

Registration of Juridical Persons Corporate Tax Guide | CTGRJP1

This guide is designed to provide general guidance on registration for Corporate Tax in the UAE for juridical persons. It provides readers with an overview...

Corporate Tax – General Guide Corporate Tax Guide | CTGGCT

This guide is designed to provide general guidance on Corporate Tax in the UAE with a view to making the provisions of the Corporate Tax...

Exempt Income: Dividends and Participation Exemption Corporate Tax Guide | CTGEXI1

Glossary Accounting Standards: The accounting standards specified in Ministerial Decision No. 114 of 2023. Accrual Basis of Accounting: An accounting method under which the Taxable...

Non-Resident Persons Corporate Tax Guide | CTGNRP1

This guide is designed to provide general guidance on the Non-Resident Persons Corporate Tax Guide . It provides you with an overview of: Definition of...

Transfer Pricing Guide Corporate Tax Guide | CTGTP1

This guide is designed to provide general guidance on the Transfer Pricing Guide Corporate Tax Guide. It provides you with an overview of: Transfer Pricing...

Corporate Tax – General Guide Corporate Tax Guide | CTGGCT1

1. Glossary Accounting Income: The accounting net profit or loss for the relevant Tax Period as per the Financial Statements prepared in accordance with the...

Accounting Standards and Interaction with Corporate Tax

1. Glossary Accounting Income: The accounting net profit or loss for the relevant Tax Period as per the Financial Statements prepared in accordance with the...

Taxation of Foreign Source Income

1. Glossary Accounting Income: The accounting net profit or loss for the relevant Tax Period as per the Financial Statements prepared in accordance with the...

Taxation of Natural Persons under the Corporate Tax Law Corporate Tax Guide | CTGTNP1

1. Glossary Accounting Income: The accounting net profit or loss for the relevant Tax Period as per the Financial Statements prepared in accordance with the...

Exempt Persons: Public Benefit Entities, Pension Funds and Social Security Funds Corporate Tax Guide | CTGEPF1

Glossary Auditor: An independent Person licensed and registered by the competent authorities of the UAE, that is appointed and remunerated by a private pension fund...

Taxation of Extractive Business and Non Extractive Natural Resource Business

1. Glossary Accounting Income: The accounting net profit or loss for the relevant Tax Period as per the Financial Statements prepared in accordance with the...