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Transitional relief for developers in the UAE: CTP009 project-level valuation

Ministerial Decision No. 120 of 16 May 2023 introduced transitional rules for immovable property. Article 2(2) permits a taxpayer to exclude the pre-commencement portion of the gain either by (a)

Structured Commodity Finance and the UAE Qualifying Activities Regime: Countertrade

The enactment of Ministerial Decision No. 229 of 28 August 2025 marks a significant evolution in the UAE Free Zone tax framework. For the first time, the Ministry of Finance

FTA clarifies Corporate Tax treatment of family wealth management structures

On 19 September 2025, the UAE Federal Tax Authority (FTA) issued Public Clarification No. CTP008 on the Corporate Tax treatment of family wealth management structures. This marks a significant step

FOREX gain and losses from remeasurement of cash and bank balances: can the realisation basis be elected?

This case study addresses the treatment of foreign exchange differences on cash and bank balances under the UAE Corporate Tax regime. The question arises from the interaction between the mandatory

Treasury and financing “for its own account” under Ministerial Decision 229 of 2025

This Thursday, the Minister of Finance has published Ministerial Decision (MD) No. 229 of 28 August 2025, which repeals MD No. 265 of 2023 and applies retroactively from 1 June

Applicability of the Beneficial Recipient Requirement for Qualifying Income under Article 3(1)(b) of Cabinet Decision No. 100/ 2023:

Determining the scope of the UAE DMTT for Cayman-BVI Groups managed from the UAE

This case study examines the potential application of the Domestic Minimum Top-up Tax (DMTT) in the United Arab Emirates to a Group structured through entities incorporated in the Cayman Islands,

Qualification of a Commodity as a “Qualifying Commodity” Where Only Cash-Settled Derivatives Are Traded on a Recognised Commodities Exchange

What’s new in UAE tax: PGP July Digest

Dear Colleagues, We are pleased to share with you the July 2025 edition of our monthly digest, highlighting the most relevant tax and regulatory updates across the UAE and broader