The UAE Federal Tax Authority (FTA) has issued a guide on Private Clarifications - TPGPC1. --- 1. Introduction The Federal Tax Authority ("FTA") is the government entity responsible for the administration, collection, and enforcement of federal taxes in the United Arab Emirates ("UAE").1 The following federal taxes apply in the UAE: Excise Tax – introduced with effect from 1 October 2017 VAT – introduced with effect from 1 January 2018 Corporate Tax – introduced with effect from 1 June 2023 The FTA publishes guides, public clarifications, and other information to help taxpayers understand their federal tax obligations and to support...