The UAE Ministry of Finance has announced the issuance of Ministerial Decision No 132 of 2023 on Transfers within a Qualifying Group, Ministerial Decision No 133 of 2023 on Business Restructuring Relief, and Ministerial Decision No 134 of 2023 on the General Rules for Determining Taxable Income for the purpose of the new Corporate Tax Law.
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Ministry of Finance Issues New Corporate Tax Decisions on Intra-Group Transfers, Determination of Taxable Income and Restructuring Relief
The …