Corporate Tax in the UAE

Since June 1, 2023, the Corporate Tax Law (Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses) has been in effect in the United Arab Emirates.

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This law marks an important step in the UAE's transition to a more comprehensive corporate tax system. After its publication on October 10, 2022, the Corporate Tax Law has been repeatedly revised and supplemented, and the UAE Federal Tax Authority has issued numerous clarifications regarding the law.

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This guide is designed to help taxpayers better understand the key provisions of the Corporate Tax Law in light of the latest clarifications and amendments. The guide covers the rules for determining the tax period for corporate tax, deadlines for tax payment and filing returns, the rules for determining the tax base, tax rates, and tax residency.

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