Updates

New FTA Public Clarification: Defining "Director" and "Officer" for Connected Person Payments - 1

Overview The Federal Tax Authority (FTA) has issued a new Corporate Tax Public Clarification, issued in April 2026, regarding the precise definitions of "director" and "officer". This guidance directly addresses the treatment and deductibility of payments or benefits made to Connected Persons under Article 36 of the UAE Corporate Tax Law.

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