Ministerial Decision No. 265 of 2023: Key Insights on Qualifying and Excluded Activities under UAE Corporate Tax Law

The United Arab Emirates (UAE) has implemented major changes regarding taxation with the implementation of Federal Decree-Law No. 47 of 2022 for the Taxation of Corporations and Businesses. To provide further clarity on this regard, concerning specific business activities, Ministerial Decision No. 265 of 2023 was issued by the Ministry of Finance to clarify Qualifying … Read more

Ministerial Decision No. 265 of 2023: Key Insights on Qualifying and Excluded Activities under UAE Corporate Tax Law

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