Tax Groups under UAE Corporate Income Tax: What You Need to Know
The UAE Corporate Income Tax in Articles 40-42 of the UAE Corporate Income Tax Law (Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses) contains provisions on “Tax Groups”, i.e., the situation where two or more taxable persons are allowed to form a tax group and, therefore, be treated as a single taxable person for UAE CIT purposes.