On 26 November 2023, the UAE Federal Tax Authority (FTA) published the Corporate Tax Guide on Taxation of Natural Persons under the Corporate Tax Law - CTGTNP1. The purpose of the guide and who should read it are summarized as follows: --- Purpose of this guide This guide is designed to provide general guidance on the taxation of natural persons under the Corporate Tax Law. It provides readers with an overview of: When does the Corporate Tax Law apply to natural persons? Calculation of Corporate Tax for natural persons. Interactions with other Businesses. Corporate Tax compliance for natural persons. Who...