UAE Ministerial Decision on Depreciation Adjustments for Investment Properties Held at Fair Value

As the UAE corporate tax regime continues to evolve, the UAE Ministry of Finance has issued a significant new policy, Ministerial Decision No. 173 of 2025, on depreciation adjustments for investment properties held at fair value for Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses. Pursuant to this Decision, taxpayers […]