On 8 January 2024, the UAE Federal Tax Authority (FTA) published the Corporate Tax Guide on Tax Groups - CTGTGR1. The purpose of the guide and who should read it are summarized as follows:
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Purpose of this guide
This guide is designed to provide general guidance to Taxable Persons, helping them to understand the taxation of two or more juridical Resident Persons that form a Tax Group.
Once a Tax Group is formed, the juridical Resident Persons that are part of the Tax Group are treat…