This month, the Federal Tax Authority (FTA) released Corporate Tax Guide CTGTGR1 (the guide) focusing on tax groups. The guide offers detailed explanations on various aspects of tax group. This article addresses the conditions for establishing a tax group, while forthcoming articles will delve into other related areas. The parent company and its subsidiary/ies can request the FTA to form a tax group, if they are resident juridical persons, with the parent company owning at least 95 per cent of