The UAE Federal Tax Authority (FTA) has issued Decision No. 7 of 2025, which establishes the requirements for preparing and maintaining audited special purpose financial statements for a tax group. The Decision provides that for the purpose of Clause 1 of Article 54 (Financial Statements) of Federal Decree-Law No. 47 of 2022 (the Corporate Tax Law), a Tax Group must prepare special purpose financial statements in the form of aggregated financial statements in line with the framework specifie…