On 12 December 2023, the UAE Federal Tax Authority (FTA) published the Corporate Tax Guide on Taxation of Extractive Business and Non-Extractive Natural Resource Business - CTGEPX1. 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 Extractive Businesses and Non-Extractive Natural Resource Businesses for Corporate Tax purposes. It provides readers with an overview of: Scope of the Corporate Tax exemption for Extractive Businesses and Non-Extractive Natural Resource Businesses. How the Corporate Tax rules apply to Extractive Businesses and Non-Extractive Natural Resource...