UAE, 17 April, 2024 : The Federal Tax Authority (FTA) has issued a new guide on Business Restructuring Relief in the UAE.
The guide provides the readers with an overview of the following in respect of the Business Restructuring Relief:
- transactions covered within scope of the relief,
- conditions to be eligible for the relief,
- consequences of electing for the relief,
- circumstances when the relief will be clawed back and consequences of clawback of the relief,
- compliance requirements, and
- interaction with other provisions of the UAE Corporate Tax Law.
Click link below to access the guide :
Business Restructuring Relief | CTGBRR1
Source : www.tax.gov.ae
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