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Category: Blog

Senior Management Remuneration

Senior Management Remuneration and Connected Persons Rules

With the implementation of UAE Corporate Tax, one area that is increasingly coming under scrutiny is “Payments to Connected Persons.” Because individuals in the UAE are generally not subject to Corporate Tax on personal income, businesses could potentially reduce taxable...
UAE Corporate Tax

UAE Corporate Tax: Connected Persons Compliance Rules

On 29 April 2026, the Federal Tax Authority (UAE) issued Public Clarification CTP010 to explain the meaning of the terms “Director” and “Officer” for the purposes of payments to Connected Persons under Article 36 of the UAE Corporate Tax Law...

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