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UAE Federal Tax Authority Provides Guidance on Exempt Persons, Including Public Benefit Entities, Pension Funds, and Social Security Funds

|Approved Changes|United Arab Emirates
United Arab Emirates

On 1 December 2023, the UAE Federal Tax Authority (FTA) published the Corporate Tax Guide on Exempt Persons: Public Benefit Entities, Pension Funds and Social Security Funds - CTGEPF1. 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 on Exempt Persons status for Corporate Tax purposes. It…

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