On 1 December 2023, the UAE Federal Tax Authority (FTA) published the Corporate Tax Guide on Exempt Persons: Public Benefit Entities, Pension Funds and Social Security Funds - CTGEPF1. 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 Exempt Persons status for Corporate Tax purposes. It provides readers with an overview of conditions for Exempt Persons status for: Qualifying Public Benefit Entities, public pension or social security funds, private pension or social security funds, and wholly owned and controlled subsidiaries of...