We will review the most significant and wide-ranging areas addressed in the FTA’s recent Summary of Private Clarifications, with a particular focus on Taxable Income, Free Zone treatment and Participation Exemption. We will discuss how these clarifications may affect positions taken in Corporate Tax Returns and what taxpayers should consider before filing

We will discuss Small Business Relief and Free Zone tax positions, as well as other elections and reliefs that may affect the treatment of particular items in the Corporate Tax Return or have consequences for current and future Tax Periods

We will highlight the most important recent Transfer Pricing clarifications and developments, including selected points from CTP010 on Connected Persons and CTP011 on downward adjustments, and explain how they may affect positions, adjustments and disclosures in the Corporate Tax Return

We will cover FTA Decision No. 6 of 2026 and the additional compliance procedures introduced for Qualifying Free Zone Persons. The discussion will focus on the information, analysis and supporting documentation businesses should maintain to substantiate their entitlement to the 0% Corporate Tax rate. Although the Decision applies from Tax Period 2026, it provides an important indication of the FTA’s expectations regarding Free Zone compliance and evidentiary requirements.

We will discuss FTA Decision No. 4 of 2026 on accounting records and commercial books, with a practical focus on the records and supporting information taxpayers should have available to substantiate positions reported in their Corporate Tax Returns. We will also highlight areas that may attract