This book is an article-by-article commentary on the UAE Corporate Tax regime under Federal Decree-Law No. 47 of 2022 (as amended by FDL No. 60 of 2023), read together with the complete body of subsidiary legislation. It works on two layers: interpretive commentary that reproduces each Article and analyses its scope, conditions, and consequences, with worked examples, decision-tree flowcharts, and multi-entity scenarios; and a consolidated compendium reproducing the principal Decree-Laws and the full suite of implementing Cabinet, FTA, and Ministerial Decisions in full text. It integrates the FTA's Corporate Tax Guides at the relevant points and situates the regime in its international context—including permanent establishment, transfer pricing, foreign tax credits, treaty interaction, and the Pillar Two top-up tax. The result is a single working reference that lets a reader move from a concept to the controlling Article to the implementing decision without leaving the volume.
