Corporate tax guide on relief for transfers within a qualifying group
The UAE federal tax authority (FTA) on 3 April 2024 issued a corporate tax guide on relief for transfers within a qualifying group, which covers:
The guide elaborates on different topics that were open to interpretation in the UAE corporate tax law or the Ministerial Decision No. 132 of 2023 on transfers within a qualifying group. Key topics addressed include:
Read a May 2024 report prepared by the KPMG member firm in the UAE