On 4 March 2024, the UAE Federal Tax Authority (FTA) published the Corporate Tax Guide on Taxation of Partnerships - CTGPTN1. 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 partnerships. The guide provides the following: a general understanding of how the Corporate Tax Law treats partnerships, information about how the Corporate Tax Law applies to a partnership and its partners, including special provisions that apply to partnerships and the tax treatment of commonly occurring events, and information...