Introduction In accordance with the Federal Decree-Law No. 47 of 2022 on Taxation of Corporations and Businesses (Corporate Tax Law), UAE has implemented General Anti-Abuse Rule (GAAR) effective from the date of publication

INTRODUCTION As announced on 31st January 2022, the United Arab Emirates (UAE) will introduce a Federal Corporate Tax (CT) on business profits that will be effective for financial years starting on or after

REAL ESTATE INVESTMENT INCOME FOR NATURAL PERSONCabinet Decision No. (49) of 2023 Real Estate Investment – Any investment activity conducted by a natural person related to, directly or indirectly, the sale, leasing, sub-leasing,