The UAE Federal Tax Authority has published Tax Procedures Public Clarification TAXP006, which concerns Cabinet Decision No. 74 of 2023. As previously reported, Cabinet Decision No. 74 of 2023 established new executive regulations for the new Tax Procedures Law, Federal Decree-Law No. 28 of 2022. Cabinet Decision No. 74 of 2023 repealed and replaced Cabinet Decision No. 36 of 2017, which established executive regulations of the Tax Procedures Law, Federal Law No. 7 of 2017. In this regard, the Public Clarification is intended to provide guidance on the changes made in the new executive regulations where these differ from the...