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Ministry of Finance Issues New Decisions Relating to Tax Grouping, Interest Capping and Unincorporated Partnerships

The UAE Ministry of Finance has issued three new Ministerial Decisions for the purposes of Corporate Tax. These include Ministerial Decision No 125 of 2023 on Tax Grouping, Ministerial Decision No 126 of 2023 on General Interest Deduction Limitation Rule,

Al khouriTax groupA tax groupParent companyMinisterial decisionsTax groupingGeneral interest deduction limitation ruleYounis haji al khouriCorporate taxTaxable incomeTax returnGeneral interest deduction limitation

UAE Corporate Tax: Net interest expenditure cap, tax grouping rules unveiled by Ministry of Finance

Ministry of Finance also unveils tax grouping norms ahead of corporate tax launch

United arab emiratesAl khouriImage creditGeneral interest deduction limitation ruleYounis haji al khouri

Ministry of Finance issues new decisions relating to tax grouping, interest capping and unincorporated partnerships

Clarifying conditions for resident entities under common ownership to form a Tax Group and be treated as a single taxable entity for Corporate Tax purposes

Abu dhabiAl khouriTax groupParent companyA tax groupGeneral interest deduction limitationMinisterial decisionsTax groupingGeneral interest deduction limitation ruleYounis haji al khouriCorporate taxTaxable incomeTax return

Ministry of Finance Issues Three New Ministerial Decisions Relating to Corporate Tax – Ministry of Finance – United Arab Emirates

mof.gov.ae - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from mof.gov.ae Daily Mail and Mail on Sunday newspapers.

Al khouriInternational financial reporting standardsMinisterial decisionsFederal decree lawMinisterial decisionAccounting standardsSocial security fundsParticipation exemptionYounis haji al khouriCorporate taxSocial securityFinancial statements

UAE unveils interest capping, tax grouping rules

The decision further clarifies the conditions under which UAE resident entities can form or join a tax group

Al khouriMinistry of finance moTax authorityGetty imagesYounis haji al khouriFederal tax authority

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