What are Tax Groups under the UAE Corporate Tax?
As per the UAE corporate tax statute, Two or more Taxable Persons who meet certain conditions can apply to form […]
Tax Groups
Key Changes in Ministerial Decision on Tax Groups
A tax group is a formal arrangement enabling two or more local companies to work as one for tax filing
Pre-grouping Tax Losses, Management, and Use in UAE Corporate Tax for Tax Groups
Pre-grouping tax losses refer to the tax losses incurred by a subsidiary before becoming part of a tax group. In
Tax Group in UAE Corporate Tax: Who Qualifies as a Resident Person?
Federal Decree-Law No. 47/2022, governing UAE Corporate Tax Law, defines “resident persons” as individuals and entities that have a significant economic and/or