UAE CT: Conditions to set up Tax Group in UAE I Corporate Tax Grouping I One Group, One Return

Описание к видео UAE CT: Conditions to set up Tax Group in UAE I Corporate Tax Grouping I One Group, One Return

The parent company and its subsidiary/ies can request the FTA to form a tax group, if they are resident juridical persons, with the parent company owning at least 95% of the share capital, voting rights, and entitlement to profits and net assets of the subsidiary/ies. Both entities should not be exempt or qualified freezone persons. Additionally, the parent company and its subsidiary must share the same financial year and follow the same accounting standards for preparing their financial statements.

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