FTA Corporate Tax Guides
Code↕ | Issue date↕ | Topic↕ |
|---|---|---|
| CTGSBR1 | 28/08/23 | Small Business Relief |
| CTGRJP1 | 31/08/23 | Registration of Juridical Persons |
| CTGGCT1 | 11/09/23 | Corporate Tax: General Guide |
| CTGNRP1 | 09/10/23 | Taxable Non-Resident Person |
| CTGEXI1 | 16/10/23 | Exempt Income: Dividends and Participation Exemption |
| CTGTP1 | 23/10/23 | Transfer Pricing Guide |
| CTGACS1 | 06/11/23 | Accounting Standards and Interaction with Corporate Tax |
| CTGFSI1 | 16/11/23 | Taxation of Foreign Source Income |
| CTGTNP1 | 26/11/23 | Taxation of Natural Persons under the Corporate Tax Law |
| CTGEPF1 | 01/12/23 | Exempt Persons: Public Benefit Entities, Pension Funds and Social Security Funds |
| CTGEPX1 | 12/12/23 | Taxation of Extractive Business and Non-Extractive Natural Resource Business |
| CTGRNP1 | 29/12/23 | Registration of Natural Persons |
| CTGTGR1 | 08/01/24 | Tax Groups |
| CTGPTN1 | 04/03/24 | Taxation of Partnerships |
| CTGQGR1 | 03/04/24 | Qualifying Group Relief |
| CTGBRR1 | 17/04/24 | Business Restructuring Relief |
| CTGIFM1 | 06/05/24 | Investment Funds and Investment Managers |
| CTGFZP1 | 20/05/24 | Free Zone Persons |
| CTGDTI1 | 31/07/24 | Determination of Taxable Income |
| TPGTR1 | 18/10/24 | Tax Resident and Tax Residency Certificate |
| CTGREI1 | 24/10/24 | Real Estate Investment for Natural Persons |
| CTGTXR1 | 11/11/24 | Corporate Tax Returns Guide |
| CTGIDL1 | 07/04/25 | Interest Deduction Limitation Rules |
| CTGFF1 | 28/05/25 | Taxation of Family Foundations |
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