FTA Clarification CTP010: Director vs Officer in UAE Corporate Tax (Article 36 Explained)
The FTA issued the public clarification CTP010 – Clarification of director and officer on 29 April 2026, with effect from the implementation date of the UAE Corporate Tax legislation, providing important guidance on the interpretation of “connected persons” under the UAE Corporate Tax Law, particularly in relation to the definitions of “director” and “officer.” Understanding […]