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The United Arab Emirates (UAE) introduced Federal Decree-Law No. 47 of 2022 on December 9, 2022, outlining the framework for the taxation of corporations and businesses. This legislation establishes the foundation for the implementation of a federal corporate tax (CT) system. The CT regime came into effect for business profits starting from the financial year commencing on June 1, 2023. https://elevateauditing.com/implementation-of-corporate-tax-in-uae/
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