Federal Tax Authority
CTP010 – Clarification of the Terms "Director" and "Officer" under Article 36 of the Corporate Tax Law
Clarifies who qualifies as a 'Director' or 'Officer' for Connected Persons purposes under Article 36 — based on actual decision-making authority rather than job title — affecting remuneration deductibility (AED 500,000 disclosure threshold), disclosure obligations and transfer pricing documentation.
What firms should do
Yes — reassess Connected Person identification for remuneration and transfer pricing purposes based on actual authority, not job titles
- Regulator
- Federal Tax Authority
- Type
- Public Clarification
- Status
- Final/In Force
- Published
- 29 Apr 2026
- Reference
- Public Clarification CTP010
- Topic
- Corporate Tax
- Impact
- Medium
Found automatically on the regulator's website and summarised by AI by Arakan Lexara. Not legal advice; check the official source before relying on it.
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