On 6 May 2024, the UAE Federal Tax Authority (FTA) published the Corporate Tax Guide on Investment Funds and Investment Managers - CTGIFM1. 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 to help persons understand the UAE Corporate Tax treatment for investment funds, investors, and investments with the assistance of Investment Managers. This guide explains some of the terms and conditions in the Corporate Tax Law, and sets out the following: an overview of the meaning of Qualifying Investment Fund and...