The UAE Federal Tax Authority has published Tax Procedures Public Clarification TAXP006, which concerns Cabinet Decision No. 74 of 2023. As previously reported, Cabinet Decision No. 74 of 2023 established new executive regulations for the new Tax Procedures Law, Federal Decree-Law No. 28 of 2022. Cabinet Decision No. 74 of 2023 repealed and replaced Cabinet Decision No. 36 of 2017, which established executive regulations of the Tax Procedures Law, Federal Law No. 7 of 2017. In this regard, …