On 28 April 2022, the United Arab Emirates (UAE) Ministry of Finance (MOF) released a public consultation document on the planned introduction of corporate tax (CT) in the UAE. This follows the 31 January 2022 announcement by the MOF confirming that the UAE will introduce federal CT for financial years starting on or after 1 June 2023.The public consultation document contains the main features of the planned CT regime as well as the principles that were applied in the design of the CT regime. Interested parties are invited to comment on the elements covered in the document, as well as...