The UAE Ministry of Finance has announced the issuance of an explanatory guide on the taxation of corporations and businesses as per Federal Decree-Law No. 47 of 2022 (the Corporate Tax Law), which applies to tax periods commencing on or after 1 June 2023.
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Explanatory Guide for Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
The Ministry of Finance has issued an Explanatory Guide (the "Guide") for Federal Decree-Law No. 47 of 2022 on the Taxation of …