UAE Federal Tax Authority Provides Corporate Tax Guide on Determination of Taxable Income

The UAE Federal Tax Authority has published a new Corporate Tax Guide on the Determination of Taxable Income - CTGDTI1. 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 for determining their Taxable Income and calculating their Corporate Tax Payable under the Corporate Tax Law. It provides readers with an overview of:

• the adjustments required to be made to the Accou…