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Learn moreUAE: Corporate tax guide on determination of taxable income
Guidance to taxpayers for determining their taxable income and calculating corporate tax
The UAE federal tax authority (FTA) issued a corporate tax guide on the determination of taxable income providing general guidance to taxpayers for determining their taxable income and calculating corporate tax payable under the Federal Decree-Law No. 47 of 2022 on taxation of corporations and businesses.
Key highlights of the guide include:
- General interest deduction limitation rule
- Specific interest deduction limitation rule on loans obtained from related parties
- Tax loss relief, transfer and carry forward of tax losses, and limitation on tax loss carried forward
- Treatment of creation and reversal of provisions
- Attribution of profits to permanent establishment (PE) under the two-step approach
Read an August 2024 report prepared by the KPMG member firm in the UAE
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