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The UAE MoF has now released the Corporate Tax Legislation

9 December 2022 - The Ministry of Finance (MoF) of the United Arab Emirates (UAE) has issued the highly anticipated UAE Corporate Tax Legislation, Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. 

This milestone development follows an announcement made earlier this year that the UAE planned to introduce a Federal Corporate Tax regime effective for financial years starting on or after 1 June 2023. A summary of Deloitte’s initial observations will soon be released.

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