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UAE Ministry of Finance Issues Ministerial Decisions on Transfers within a Qualifying Group, Business Restructuring Relief, and Determining Taxable Income

06 June 2023

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Approved Changes

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United Arab Emirates

The UAE Ministry of Finance has announced the issuance of Ministerial Decision No 132 of 2023 on Transfers within a Qualifying Group, Ministerial Decision No 133 of 2023 on Business Restructuring Relief, and Ministerial Decision No 134 of 2023 on the General Rules for Determining Taxable Income for the purpose of the new Corporate Tax Law. --- Ministry of Finance Issues New Corporate Tax Decisions on Intra-Group Transfers, Determination of Taxable Income and Restructuring Relief The UAE Ministry of Finance has issued three new Ministerial Decisions for the purposes of Federal Decree-Law No 47 of 2022 on the Taxation of...