Publications

ministerial decision no 125 of 2023 on tax group for the purposes of federal decree law no
ministerial decision no 126 of 2023 on the general interest deduction limitation rule for the purposes of federal decree law no 47 of 2022
ministerial decision no 132 of 2023 on transfers within a qualifying group for corporate tax purposes
ministerial decision no 134 of 2023 on the on the general rules for determining taxable income for corporate tax purposes
ministerial decision no 139 of 2023 regarding qualifying activities and excluded activities
taxable non resident person en 08 10 2023 2
taxation of foreign source income en 16 11 2023
taxation of natural persons

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