Mbb auditing

MBB Auditing wishes you a blessed Islamic New Year.

May Allah grant you a life filled with happiness, good health, success, and abundant blessings.

The UAE Federal Tax Authority (FTA) has issued Corporate Tax Public Clarification CTP010, providing important guidance on the interpretation of the terms “Director” and “Officer” under Article 36 of the UAE Corporate Tax Law.

The clarification helps businesses better understand how Connected Person rules apply in practice - particularly in relation to management roles, decision-making authority, and the tax treatment of associated payments.

The guidance emphasizes formal governance roles for directors and substance-based authority for officers, with direct implications for deductibility (market value) and related compliance disclosures.

As UAE Corporate Tax regulations continue to develop, clear interpretation of key definitions is becoming increasingly important for ensuring compliance and reducing tax risk.

Businesses should take this opportunity to review their governance structures, management arrangements, and related documentation in line with the latest FTA guidance.

We help businesses stay ahead of regulatory developments with practical Corporate Tax advisory and compliance support.

CorporateTaxUAE TaxCompliance ConnectedPersons DubaiBusiness UAEFinance

The UAE Federal Tax Authority (FTA) has issued Corporate Tax Public Clarification CTP010, providing important guidance on the interpretation of the terms “Director” and “Officer” under Article 36 of the UAE Corporate Tax Law.

The clarification helps businesses better understand how Connected Person rules apply in practice — particularly in relation to management roles, decision-making authority, and the tax treatment of associated payments.

The guidance emphasizes formal governance roles for directors and substance-based authority for officers, with direct implications for deductibility (market value) and related compliance disclosures.

As UAE Corporate Tax regulations continue to develop, clear interpretation of key definitions is becoming increasingly important for ensuring compliance and reducing tax risk.

Businesses should take this opportunity to review their governance structures, management arrangements, and related documentation in line with the latest FTA guidance.

At, we help businesses stay ahead of regulatory developments with practical Corporate Tax advisory and compliance support.