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On 9 December 2022, the UAE Ministry of Finance (MoF) released the Federal Decree-Law No.47 of 2022 on the Taxation of Corporations and Businesses which will be effective for Tax Periods commencing on or after 1 June 2023. The introduction of the Federal Decree-Law represents another major evolution in the UAE tax landscape, following the introduction of Value Added Tax, Economic Substance Regulations, Country-by-Country Reporting requirements and the commitment to support the global minimum effective tax rate under Pillar Two of the OECD Base Erosion and Profit Shifting initiative.
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