United Arab Emirates Tax Agency Posts Corporate Tax Guide on Taxation of Partnerships

The Emirati Federal Tax Authority March 4 posted online a corporate tax guide on the taxation of partnerships. Topics covered include: 1) an overview of partnerships; 2) information on unincorporated partnerships for corporate tax; 3) application of corporate tax on partnership; 4) information regarding the registration, filing requirements, compliance, and other tax obligations related to partnerships and partners; 5) transactions with related parties and connected persons; and 6) general anti-abuse rule. [United Arab Emirates, Federal Tax Authority, 03/04/24]

Reference: View Corporate Tax Guide on Taxation of Partnerships. View Index.