The Federal Tax Authority has issued Corporate Tax Public Clarification CTP010, confirming that Connected Person analysis under Article 36 must focus on substance and actual authority, not job titles alone.
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Tax alert: FTA clarifies who qualifies as a “director” and “officer” — what this means for your business
TAX ALERT
UAE introduces R&D Tax Credit regime under Cabinet Decision No. 215 of 2025 and Ministerial Decision No. 24 of 2026
TAX ALERT
The UAE has launched a formal R&D Tax Credit regime allowing eligible businesses to claim non‑refundable tax credits on qualifying R&D expenditure, with tiered rates, mandatory project pre‑approval and robust documentation requirements. At Grant Thornton UAE we support businesses on eligibility, applications and wider tax advisory needs.
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YOUR BUSINESS IS GROWING. SO ARE WE. Grant Thornton UAE is delighted to welcome ten new Partners, strengthening our leadership and reinforcing our commitment to delivering exceptional service to our clients. We remain focused on raising the bar to meet your evolving needs.