FTA has published Corporate Tax Guide on Qualifying Group Relief

FTA has published Corporate Tax Guide on Qualifying Group Relief

The guide provides readers with an overview of:

* Transactions covered within the scope of the relief
* Conditions to be eligible for the relief
* Consequences of electing for the relief
* Circumstances when the relief will be clawed back and consequences of clawback of the relief
* Compliance requirements
* Interaction with other provisions of the UAE Corporate Tax Law.