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Ministry of Finance Issues New Corporate Tax Decisions on Intra-Group Transfers, Determination of Taxable Income and Restructuring Relief

The UAE Ministry of Finance has issued three new Ministerial Decisions for the purposes of Federal Decree-Law No 47 of 2022 on the Taxation of Corporations and Businesses. These include Ministerial Decision No 132 of 2023 on Transfers within a Qualifying
Al Khouri Tax Authority Ministerial Decisions Qualifying Group Business Restructuring Relief General Rules

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