The UAE Federal Tax Authority (FTA) has published a corporate tax guide on Small Business Relief (CTGSBR1). The guide is designed to provide general guidance on the Small Business Relief for Corporate Tax in the UAE, including an overview of: What the Small Business Relief is; Who is eligible for it; How it works; How long it is available; and Related compliance requirements. As previously reported, the Small Business Relief provides that a taxpayer may elect to be treated as not having derived any taxable income for a tax period if their revenue in the relevant tax period and previous...