Corporate Tax guide on Investment Funds and Investment Managers

The UAE Federal Tax Authority (FTA) has published a Corporate Tax General Guide (CTGIFM1), which provides essential information regarding the applicability of UAE Corporate Tax to investment funds, investors, and investment managers.

Here are the key points from this guide:

Eligibility Criteria:
The guide outlines the eligibility criteria for investment funds, investors, and investment managers. It clarifies who falls under the scope of Corporate Tax regulations.

Exemptions:
The guide delves into exemptions available to specific entities. Notably, it discusses the Qualifying Investment Funds exemption and the Investment Manager Exemption. Understanding these exemptions is crucial for those seeking to benefit from them.

Compliance Requirements:
The guide provides insights into compliance requirements for investment funds, investors, and investment managers. It covers filing obligations, reporting, and other necessary steps.

For anyone navigating the complexities of UAE Corporate Tax, this guide offers valuable insights. Whether you manage investment funds or oversee investments, understanding these regulations is vital. The guide can be accessed here.