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Law-Now 05 Jun 2023 · Saudi Arabia

UAE Corporate Tax Law: What Constitutes Qualifying Income for Free Zone Persons?

1 min read
BackgroundThe UAE enacted its Corporate Tax Law (the “CTL”) in December 2022 (Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses). The CTL came into force on 1 June 2023. The main corporate tax rate of 9% applies on income exceeding...

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Saudi Arabia
Publication · 25 Sept 2025
CMS Arbitration Atlas
3 min read
International
Expert Guide
CMS Expert Guide To Mandatory Reporting Of Criminal Offences For Companies And Their Responsible Persons in Saudi Arabia
5 min read
Online
Saudi Arabia
Event · 03 Mar 2026
IP Insights webinar series 2026
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