On 17 April 2024, the UAE Federal Tax Authority (FTA) published the Corporate Tax Guide on Business Restructuring Relief - CTGBRR1. The relief allows certain types of restructuring transactions to take place in a tax neutral manner without triggering a corporate tax liability. 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 Business Restructuring Relief available under Article 27 of the UAE Corporate Tax Law. The guide provides the readers with an overview of the following in respect of the...