The UAE Federal Tax Authority (FTA) has published Corporate Tax – General Guide - CTGGCT1, dated 11 September 2023. The guide is designed to provide general guidance on Corporate Tax in the UAE with a view to making the provisions of the Corporate Tax Law as understandable as possible to readers. It provides an overview of the main Corporate Tax rules and procedures, including the determination of the Corporate Tax base, the calculation of Corporate Tax, the filing of Corporate Tax Returns, and other related compliance requirements. The guide also provides assistance with the most common questions businesses might have, as well as simple examples to illustrate how key elements of the Corporate Tax regime function.