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Ministry of Finance Issues New Corporate Tax Decisions on Intra-Group Transfers, Determination of Taxable Income and Restructuring Relief – Ministry of Finance – United Arab Emirates

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Al khouriTax authorityMinisterial decisionsQualifying groupBusiness restructuring reliefGeneral rulesDetermining taxableExcellency younis haji al khouriCorporate taxTax returnDetermining taxable incomeRelated partiesQualifying groupsBusiness restructuringFinancial statementsAccrual basis

Ministry of Finance issues new corporate tax decisions on intra-group transfers, determination of taxable income and restructuring relief

Setting out the process of claiming Corporate Tax relief on transfer of assets and liabilities between members of a Qualifying Group

Abu dhabiAl khouriTax authorityMinisterial decisionsQualifying groupBusiness restructuring reliefGeneral rulesDetermining taxableExcellency younis haji al khouriCorporate taxTax returnDetermining taxable incomeRelated partiesQualifying groupsBusiness restructuringFinancial statements

Ministry of Finance Issues New Corporate Tax Decisions on Intra-Group Transfers, Determination of Taxable Income and Restructuring Relief

The UAE Ministry of Finance has issued three new Ministerial Decisions for the purposes of Federal Decree-Law No 47 of 2022 on the Taxation of Corporations and Businesses. These include Ministerial Decision No 132 of 2023 on Transfers within a Qualifying

Al khouriTax authorityMinisterial decisionsQualifying groupBusiness restructuring reliefGeneral rulesDetermining taxableExcellency younis haji al khouriCorporate taxTax returnRestructuring reliefDetermining taxable incomeRelated partiesQualifying groupsBusiness restructuringFinancial statements

MoF issues Corporate Tax Decisions on Intra-Group Transfers, Determination of Taxable Income, Restructuring Relief

Abu Dhabi [UAE], May 31 (ANI/WAM): The Ministry of Finance (MoF) has issued three new Ministerial Decisions for the purposes of Federal Decree-Law No

Al khouriAbu dhabiTax authorityMinistry of finance moMinisterial decisionsFederal decree lawMinisterial decisionQualifying groupBusiness restructuring reliefGeneral rulesDetermining taxableHaji al khouriCorporate taxTax returnDetermining taxable incomeRelated parties

Corporate Tax: UAE issues decisions on taxable income and restructuring relief

These include Ministerial Decision No. 132 of 2023 on Transfers within a Qualifying Group, Ministerial Decision No. 133 of 2023 on Business Restructuring Relief, and Ministerial Decision No. 134 of 2023 on the General Rules for Determining Taxable Income

Al khouriTax authorityMinistry of finance moMinisterial decisionsFederal decree lawMinisterial decisionQualifying groupBusiness restructuring reliefGeneral rulesDetermining taxableHaji al khouriCorporate taxTax returnDetermining taxable incomeRelated partiesQualifying groups

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