Regulation, Risk & Compliance
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UAE Federal Tax Authority issues Tax Guide for Investment Funds and Investment Managers
Introduction In May 2024, the UAE Federal Tax Authority (FTA) issued an Investment Funds and Investment Managers Guide (IFIM Guide) for purposes of Corporate Income Tax (CIT). The IFIM Guide provides for the methodologies and clarifies the relevant conditions for Fund Investors and Investment Managers to achieve tax neutrality and…
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