UAE releases Explanatory Guide on Corporate Tax Law

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  • Last Updated on 15 May, 2023

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UAE Corporate Tax LawNews dated, 12-05-2023

The UAE Ministry of Finance has issued an Explanatory Guide for Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (the “Corporate Tax Law”). The Guide is designed to provide a detailed explanation of each article, the intended purpose of the provisions of the Corporate Tax Law and the executive decisions issued for its implementation.

The Guide explains the policies related to the Corporate Tax regime in the State, based on which the provisions of the Corporate Tax Law were formulated. The Guide will also assist in understanding the legal provisions and improve the Corporate Tax Law’s readability by companies, businesses and individuals undertaking a business or business activity.

Click Here to Read the Full Circular

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