UAE Federal Tax Authority Provides Corporate Tax Guide on Exempt Income: Dividends and Participation Exemption

On 16 October 2023, the UAE Federal Tax Authority (FTA) published the Corporate Tax Guide on Exempt Income: Dividends and Participation Exemption - CTGEXI1. 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 to Taxable Persons, helping them to understand the exemptions in the Corporate Tax Law for Dividends and other profit distributions, such as the Participation Exemption. The Participa…