UAE's Federal Tax Authority has issued guide on exempt persons: public benefit entities, pension funds and social security funds

FTA has issued the guide on exempt persons: public benefit entities, pension funds and social security funds for corporate tax purpose.

This guide is designed to provide general guidance on Exempt Persons status for Corporate Tax purposes. It provides readers with an overview of conditions for Exempt Persons status for: 

• Qualifying Public Benefit Entities, 

• public pension or social security funds, 

• private pension or social security funds, and 

• wholly owned and controlled subsidiaries of pension and social security funds.

To get the access of full guide click on the below link