UAE Federal Tax Authority Summarizes Private Clarifications on Corporate Tax Issued up to May 2026

The UAE Federal Tax Authority (FTA) has published a Summary of FTA Private Clarifications on Corporate Tax issued up to May 2026, provided in the form of Frequently Asked Questions (FAQs). A large portion of the FAQs concern Free Zones, including qualifying free zone persons, adequate substance, qualifying income, and qualifying activities. FAQs are also included on exempt persons, permanent establishment, taxable income, participation exemption, allowable deductions, tax groups, and other c…